information prepare a production budget by month and in total. (5) Down Under Products. Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: April Unit Sales May 50,000 June 75,000 July I 90,000 80,000 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 10% of the following month's unit sales. The inventory at the end of March was 5.000 units