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 108 units. May June Budgeted sales units 180 200 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget Next period budgeted sales units May 200 Ratio of inventory to future sales 60 Desired ending inventory units Total required units Units to produce 120 320