The Bainder Company has budgeted for its popular Binder sales for the following four months as follows:

Sales in Units

April 120,000

May 140,000

June 160,000

July 65,000

The company is currently in the process of preparing a production budget for the second quarter. Then experience shows that the end month inventory level should equal 10% of the next month's sales. Inventories at the end of March were 10,000 units.

Question:

Make production budget for the second quarter; in your budget, indicate the number of units to be produced each month and for the total for the quarter.