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 132 units. May 220 June 260 Budgeted sales units Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May Next period budgeted sales units Add: Desired ending inventory Total required units Units to produce