Chapter 7 Homework Saved 4 Champ Incorporated budgets 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 196 units. May June Budgeted sales units 280 250 Prepare the production budget for May points eBook CHAMP, INCORPORATED Production Budget AS May Print References 280 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 Loss Beginning inventory units Units to produce 250 70% 196 476