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Champ, Inc., predicts the following sales in units for the coming two months. Each months ending inventory of finished units should be 60% of the

Champ, Inc., predicts the following sales in units for the coming two months. Each months ending inventory of finished units should be 60% of the next months sales. The April 30 finished goods inventory is 138 units. May June Sales in units 230 290 Compute budgeted production (in units) for May.

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