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 156 units. May June Budgeted sales units 260 240 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May Add: Desired ending inventory Ratio of inventory to future sales 60% Total required units Units to produce