Weber Company produces floor mats used in gyms and dojos. The sales budget for four months of the year is as follows: Unit Sales Dollar Sales April 12,000 $ 288,000 May 50,000 1,200,000 June 30,000 720,000 July 28,000 672,000 Company policy requires that ending inventories for each month be 15 percent of next months sales. At the beginning of April, the beginning inventory of mats met that policy. Required: Prepare a production budget for the second quarter of the year.