QS 22-12 Manufacturing: Production budget LO P1 Champ, Inc., predicts the following sales in units for the coming two months: Sales in units May June 180 200 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. Compute Champ's budgeted production (in units) for May. CHAMP, INC. Production Budget For Month Ended May 31 Required units of available production Units to be produced