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 $138$ units June $300$ Prepare the production budget for May. Budgeted sales units May $230$ CHAMP, INCORPORATED Production Budget May $23030060\%180410$ Next period budgeted sales units Ratio of inventory to future sales Desired ending inventory units Less: Beginning inventory units Units to produce $5$ Budgeted sales units Add: Desired ending inventory Total required units