ook nt nt ences QS 20-6 (Algo) Manufacturing: Production budget LO P1 Champ Incorporated budgets the following sales in units for the coming two months. Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 132 units. May June Budgeted sales units 220 280 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May 220 Budgeted sales units Add: Desired ending inventory Desired ending inventory units Total required units Less: Beginning inventory units Units to produce (132)