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 70% of the next month's sales. The April 30 finished goods inventory is 189 units. May June Budgeted sales units 270 210 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget Desired ending inventory units Total required units Units to produce May