Champ Incorporated budgets the following sales in units for the coming two months. Each month's ending Inventory of finished units should be 50% of the next month's sales. The April 30 finished goods Inventory is 95 units. June 240 May Budgeted sales units 190 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May 240 Next period budgeted sales units Ratio of inventory to future sales Budgeted sales units Add: Desired ending inventory Desired ending inventory units Total required units Less: Beginning inventory units Units to produce