Symphony Electronics produces wireless speakers for outdoor use on patios, decks, etc. Thelr most popular model is the All Weather

and requires four separate XL$12$ components per unit. The company is now planning raw materlal needs for the second quarter. Sales

of the All Weather are the highest in the second quarter of each year as customers prepare for the summer season. The company has

the following inventory requirements:

a$.$ The finished goods Inventory on hand at the end of each month must be equal to $16,500$ units plus $10\%$ of the next month's sales.

The finished goods Inventory on March $31$ is budgeted to be $25,000$ units.

b$.$ The raw materlals inventory on hand at the end of each month must be equal to $20\%$ of the following month's production needs for

raw materlals. The raw materlals inventory on March $31$ for XL $12$ is budgeted to be $98,500$ components.

c$.$ The company maintains no work in process inventories.

A sales budget for the All Weather speaker is as follows:

Required:

Prepare a production budget for the All Weather for Aprll, May, June and July.