Champ Incorporated budgets the following sales in units for the coming two months. Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 120 units. Prepare the production budget for May. Scora Incorporated sells a single product for $50 per unit. Budgeted sales units for the next three months follow. Prepare a sales budget for the months of January, February, and March