QS 20-12 Manufacturing: Production budget LO P1 Champ, Inc., predicts the following sales in units for the coming two months: May June 260 260 Sales in units Each month's ending inventory of finished units should be 50% of the next month's sales. The April 30 finished goods inventory is 130 units. Compute Champ's budgeted production (in units) for May. Answer is not complete. CHAMP, INC. Production Budget For Month Ended May 31 260 50% Next month's budgeted sales (units) Ratio of inventory to future sales Budgeted ending inventory (units) Add: budgeted sales for the month (units) Required units of available production Less: Beginning inventory (units) Units to be produced 3