Some engineers design electronic products, such as dvd remote controls, with so many buttons that these devices are ultimately useful only to other engineers. as one writer noted, "people who design products are experts cursed by their knowledge, and they can't imagine what it's like to be as ignorant as the rest of us." this is known as the curse of knowledge.

Down under products, ltd., of australia has budgeted sales of its popular boomerang for the next four months as follows: unit salesapril 74,000may 85,000june 114,000july 92,000the 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 7,400 units.required: prepare a production budget by month and in total, for the second quarter.