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 114 units. May June Budgeted sales units 190 230 Prepare the production budget for May. CHAMP, INCORPORATED Budgeted sales units Production Budget May 190 Add: Desired ending inventory Next period budgeted sales units 230 Ratio of inventory to future sales 60% Desired ending inventory units Total required units Less: Beginning inventory units Units to produce