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 months budgeted unit sales. Finished goods inventory on April 1 is 165 units. Prepare a production budget for the months of April, May, and June.

	April	May	June	July
Budgeted sales units	550	630	580	670

\begin{tabular}{|l|r|r|r|} \hline \multicolumn{2}{|c|}{ RUIZ COMPANY } \\ \hline \multicolumn{2}{|c|}{ Production Budget } \\ \hline Budgeted sales units & April & & \\ \hline Add: Desired ending inventory & & & \\ \hline Next period budgeted sales units & 630 & 30% \\ \hline Ratio of inventory to future sales & 30% & 30% \\ \hline Desired ending inventory units & & \\ \hline Total required units & & \\ \hline Less: Beginning inventory units & & \\ \hline Units to produce & & \\ \hline \hline \end{tabular}