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

	May		June
Sales in units	210		300

Each months ending inventory of finished units should be 50% of the next months sales. The April 30 finished goods inventory is 105 units. Compute Champs budgeted production (in units) for May.

CHAMP, INC.
Production Budget
For Month Ended May 31
Add: Beginning inventory (units)
Required units of available production
Units to be produced