Champ Incorporated budgets the following sales in units for the coming two months. Each months ending inventory of finished units should be 60% of the next months sales. The April 30 finished goods inventory is 108 units. May June Budgeted sales units 180 250

Prepare the production budget for May.

CHAMP, INCORPORATED Production Budget May Budgeted sales units Desired ending inventory units Total required units Less: Beginning inventory units Units to produce