Trainor Cycles manufactures chainless bicycles. On March 31, Trainor Cycles had 321 bikes in inventory. The company has a policy that the ending inventory in any month must be 30% of the following month's expected sales. Trainor Cycles expects to sell the following number of bikes in each of next four months: View the data. Prepare a production budget for the second quarter, with a column for each month and for the quarter. Production Budget For the Months of April through June \begin{tabular}{ll} \hline & \multicolumn{1}{c}{ April May } \\ Unit sales \\ Plus: Desired ending inventory \\ Total needed \\ Less: Beginning inventory \\ Units to produce \end{tabular} Data