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 162 units. Prepare a production budget for the months of April, May, and June. Budgeted sales units April 540 May 620 June July 570 660 RUIZ COMPANY Production Budget April May June 540 620 570 Budgeted sales units es Add: Desired ending inventory Next period budgeted sales units 620 570 660 Ratio of inventory to future sales 30% 30% 30% Desired ending inventory units 186 171 198