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 250 280 Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 150 units. Compute Champ's budgeted production (in units) for May. CHAMP, INC. Production Budget For Month Ended May 31 Next month's budgeted sales (units) Add: budgeted sales for the month (units) 250 168% Required units of available production Less: Beginning inventory (units) Units to be produced