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Sales in units May June 190 270 Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 114 units. Compute Champ's budgeted production (in units) for May. Answer is complete but not entirely correct. CHAMP.INC Production Budget For Month Ended May 31 Next month's budgeted sales (units) 2203 Ratio of inventory to future sales 60% Budgeted ending inventory (units) 1323 Add: budgeted sales for the month (units) 190 Required units of available production Less: Beginning inventory (units) 114 Units to be produced 2323 322 30