Vaughn, Inc., makes and sells drum sets. Jason Allen, controller, is responsible for preparing the master budget. The sales manager has given Jason the following sales forecast for the coming months.

$\backslash$table$[[,$April,May,June,July$],[$Forecasted unit sales,$24,000,27,000,22,000,23,000]]$

Vaughn expects to have $12,000$ drum sets in ending inventory on March $31.$ The company's policy is to carry $30\%$ of the following month's projected sales in ending inventory.

Prepare Vaughn's production budget for the second quarter.