QS $20-6($Algo$)$ Manufacturing: Production budget LO P$1$

Champ Incorporated budgets 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 $138$ units.

$\backslash$table$[[,$May,June$],[$Budgeted sales units,$230,290]]$

Prepare the production budget for May.

$\backslash$table$[[$CHAMP$,$ INCORPORATED$],[$Production Budget$],[$Budgeted sales units,May$],[$Add: Desired ending inventory,$],[$Next period budgeted sales units,$],[$Ratio of inventory to future sales,$],[$Desired ending inventory units,$],[$Total required units,$],[$Less: Beginning inventory units,$],[$Units to produce,$]]$