Crane, Inc., makes and sells drum sets. Mark Harris, controller, is responsible for preparing the master budget. The sales manager has given Mark the following sales forecast for the coming months.

			April		May		June		July
	Forecasted unit sales		18,000		21,000		16,000		17,000

Crane expects to have 9,000 drum sets in ending inventory on March 31. The company's policy is to carry 30% of the following month's projected sales in ending inventory. Prepare Crane's production budget for the second quarter.

			April		May		June		Quarter
	Budgeted unit sales		18000		21000		16000		55000
	Budgeted ending inventory		6300		4800		5100		enter a number of units
	Total units required		24300		25800		21100		enter a total number of units for the first part
	Beginning inventory		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	Budgeted production		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units