Down Under Products, Limited of Australia has budgeted sales of its popular boomerang for the next four months as follows:

Unit Sales

April $82,000$

May $90,000$

June $122,000$

July $96,000$

The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end$-$of$-$month inventory levels must equal $15\%$ of the following month$$s unit sales. The inventory at the end of March was $12,300$ units.

Required:

Prepare a production budget by month and in total, for the second quarter. Down Under Products, Limited

Production Budget

April May June Quarter

Budgeted unit sales

Total needs $0000$

Required production in units $0000$