Garcia Company budgets the following sales in units for the coming two months.

	June	July
Budgeted sales units	360	400

If each months ending inventory of finished units should be 60% of the next months sales, Garcia Companys desired ending inventory in units for June is:

Multiple Choice

• 240 units.

• 160 units.

• 456 units.

• 216 units.

• 144 units.