Healthy Habits Inc. produces a Bath version and a Gym version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:

The finished goods inventory estimated for January 1, for the Bath and Gym scale models is 11,800 and 8,100 units, respectively. The desired finished goods inventory for January 31 for the Bath and Gym scale models is 15,000 and 7,500 units, respectively.
Prepare a production budget for the Bath and Gym scales for the month ended January 31.

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Western Region unit sales Eastern Region unit sales Total Bath Scale 50,000 85,000 135,000 Gym Scale 35,000 45,000 80,000