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. Atlantic Surf manufactures surfboards. The company's budgeted sales units for the next three months is shown below. Company policy is to maintain finished goods inventory equal (in units) to 30% of the next month's unit sales. As of June 30, the company has 1,380 finished surfboards in inventory. Prepare the production budget for the months of July and August