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 162 units. Hay Budgeted sales units 270 Prepare the production budget for May. June 220 CHAMP, INCORPORATED Production Budget May 60% 132 Ratio of inventory to future sales Desired ending inventory units Total required units Less: Beginning inventory units 162 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May 60% 132 Ratio of inventory to future sales Desired ending inventory units Total required units Less: Beginning inventory units Units to produce 162