X-Tel budgets sales of $108,000 for April, $174,000 for May, and $114,000 for June. In addition, sales commissions are 10% of sales dollars and the company pays a sales manager a salary of $10,800 per month. Sales commissions and salaries are paid in the month incurred. Prepare a selling expense budget for April, May, and June. X-TEL Selling Expense Budget For April, May, and June April May June Budgeted sales Sales commissions Champ, Inc., predicts the following sales in units for the coming two months. Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 168 units. Sales in units May June 280 230 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