QS 20-6 (Static) 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 108 units. May 180 June 200 Budgeted sales units Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May 200 Budgeted sales units Add: Desired ending inventory Ratio of inventory to future sales 60% Total required units Less: Beginning inventory units Units to produce 108