Sunshine Inc. manufactures kiddie pools. On March 31, the company had 750 pools in inventory. Each pool sells for $25.00. The company's policy is to maintain a pool inventory equal to 15% of next month's sales. The company expects the following sales activity for the second quarter of the year: April 5,000 units May 9,000 units June 16,000 units In addition, July's sales are expected to be 20,000 units. Required: Prepare a production budget for the second quarter of the year