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 114 units.

	May		June
Sales in units	190		210

Compute budgeted production (in units) for May.

CHAMP, INC.
Production Budget
For Month Ended May 31
	60%
Required units of available production
Units to be produced