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 140 units. May June Budgeted sales units 280 290 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget Next period budgeted sales units Desired ending inventory units Total required units Add: Beginning inventory units Units to produce May