Champ Incorporated budgets the following sales in units for the coming two months. Each month's ending inventory of finished units should be 70% of the next month's sales. The April 30 finished goods inventory is 133 units. Budgeted sales units May 190 June 260 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May Next period budgeted sales units Add: Desired ending inventory Budgeted sales units Ratio of inventory to future sales Ratio of inventory to future sales Total required units Add: Beginning inventory units Units to produce