Ruiz Co. provides the following sales forecast for the next four months.

	April		May		June		July
Sales (units)	540		620		570		660

The company wants to end each month with ending finished goods inventory equal to 40% of next month's forecasted sales. Finished goods inventory on April 1 is 216 units. Prepare a production budget for the months of April, May, and June.

May June 570 660 RUIZ CO. Production Budget For April, May, and June April Next month's budgeted sales (units) 620 Ratio of inventory to future sales 40% Budgeted ending inventory (units) 248 Budgeted unit sales for month 540 Required units of available production 788 Budgeted beginning inventory (units) Units to be produced 40% 40% 228 264 620 570 848 834