QS 22-12 Manufacturing: Production budget LO P1 Champ, Inc., predicts the following sales in units for the coming two months: May June 240 230 Sales in units Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 144 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