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Down Under Products. Ltd. of Australia has budgeted sales of its popular boomerang for the next four months as follows: April May June July Unit Sales $2.000 75,000 92,000 81,000 The company is now in the process of preparing a production budget for the second quarter past experience has shown that end-of- month inventory levels must equal 15% of the following month's unit sales. The inventory at the end of March was 7,800 units. Required: Prepare a production budget by month and in total, for the second quarter. Down Under Products, Ltd., Production Budget April June Budgeted unit sales May Quarter Total needs Required production in units