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 30% of next month's budgeted unit sales. Finished goods inventory on April 1 is 207 units. Prepare a production budget for the months of April, May, and June. April May June July Budgeted sales units 690 770 720 810 RUIZ COMPANY Production Budget April 690 May June 770 720 770 810 720 30% 30% (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 30% 243 231 216 207