Zahn Company budgets sales of 236 units in May and 400 units in June. Each month's ending inventory should be 25% of the next month's sales. The April 30 ending finished goods inventory is 95 units. Prepare the production budget for May. ZAHN COMPANY Production Budget May 180 Budgeted sales units Add: Desired ending inventory Next period budgeted sales units Ratio of inventory to future sales Desired ending inventory units Total required units 200 25% 120 300 Units to produce