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 Budgeted sales units Production Budget Budgeted sales units Next period budgeted sales units Desired ending inventory units May Total required units Less: Beginning inventory units 108 Units to produce 192 13