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 165 units. Prepare a production budget for the months of April, May, and June. April Budgeted sales units 550 May 630 June July 580 670 RUIZ COMPANY Production Budget April May June 550 63 580 Budgeted sales units Add: Beginning inventory units Next period budgeted sales units 630 580 670 Ratio of inventory to future sales 30% 30% 30% Desired ending inventory units 189 Total required units Less: Beginning inventory units Units to produce 165