S 20-12 Manufacturing: Production budget LO P1 Champ, Inc., predicts the following sales in units for the coming two months. Each month's ending inventory of finished units should be 70% of the next month's sales. The April 30 finished goods inventory is 189 units. Sales in units May June 270 230 Compute budgeted production (in units) for May. CHAMP, INC. Production Budget For Month Ended May 31 Required units of available production Units to be produced