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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

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 180 200

Prepare the production budget for May.

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