Davis Manufacturing has a sales budget of 80,000 units in April, 90,000 units in May and

64,000 units in June. Cost of Goods sold is expected to be 65 percent of sales. Willis

requires ending finished goods inventories equal to 30 percent of the following months

sales. How many units should be budgeted for production in May? Assume that finished

goods inventories are equal to the budgeted levels.

______________ units