Ruiz Company provides the following budgeted sales for the next four months. The company wants to end each month with ending finished goods inventory equal to 40% of next months budgeted unit sales. Finished goods inventory on April 1 is 208 units. Prepare a production budget for the months of April, May, and June.

	April	May	June	July
Budgeted sales units	520	600	550	640

RUIZ CO.
Production Budget
	April	May	June
Budgeted sales units
Add: Desired ending inventory
Next period budgeted sales units
Ratio of inventory to future sales
Desired ending inventory units
Total required units
Less: Beginning inventory units
Units to produce