Champ, Inc., predicts the following sales in units for the coming two months:

May June

Sales in Units 180 200

Each months ending inventory of finished units should be 60% of the next months sales. The April 30 finished goods inventory is 108 units. Compute Champs budgeted production (in units) for May.

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

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