Liang Company produces wheelbarrows. The unit sales for selected months of the year are as follows:

Company policy requires that ending inventories for each month be 20% of next month’s sales. However, at the beginning of April, due to greater sales in March than anticipated, the beginning inventory of wheelbarrows is only 12,000.

Required:
Prepare a production budget for the second quarter of the year. Show the number of units that should be produced each month as well as for the quarter in total.

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April May June July Unit Sales 90,000 110,000 100,000 120,000