Swifty, Inc., makes and sells drum sets. Donald Martin, controller, is responsible for preparing the master budget. The sales manager has given Donald the following sales forecast for the coming months. April May June July Forecasted unit sales 22,000 25,000 20,000 21,000 Swifty expects to have 11,000 drum sets in ending inventory on March 31. The company's policy is to carry 25% of the following month's projected sales in ending inventory. Prepare Swifty's production budget for the second quarter. April May June