Willow Products expects the following sales of its single product:

$\backslash$table$[[,$Units$],[$March$,5,800],[$April$,6,400],[$May$,7,800],[$June$,8,450],[$July$,9,500]]$

Willow Products has an ending finished goods inventory policy of $30\%$ of the next month's sales needs.

Required

Prepare a production budget for Willow Products for the quarter ending June $30.$

$\backslash$table$[[,$Willow Products$],[,$Production Budget$],[$Budgeted unit sales,For the Quarter Ending June $30],[$Plus: Ending finished goods inventory,April$],[$Less: Beginning finished goods inventory,$]]$