the next four months as follows: 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 20% 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 20% of the following month's sales. The inventory at the end of March was 16,800 units. Required: Prepare a production budget for the second quarter; in your budget, show the number of units to be produced each month and for the quarter in total. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Down Under Products, Ltd., } \\ \hline \multicolumn{5}{|c|}{ Production Budget } \\ \hline & April & May & June & Quarter \\ \hline \multicolumn{5}{|l|}{ Budgeted units sales } \\ \hline+ & & - & & \\ \hline Total needs & & & & \\ \hline= & & & & \\ \hline Required production in units & & & & \\ \hline \end{tabular}