Down Under Products' sales budget for the next four months is as follows:

$\backslash$table$[[,$Unit Sales$],[$April$,52,000],[$May$,75,000],[$June$,92,000],[$July$,81,000]]$

The company wants its ending inventory levels to equal $15\%$ ?of the following month's unit sales. The inventory at the end of March was $7,800$ ?units.

Required:

Prepare a production budget, by month and in total, for the second quarter.