Healthy Measures Inc. produces a Bath and 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 March 1, for the Bath and Gym scale models is 11,800 and 8,100 units, respectively. The desired finished goods inventory for March 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 March 31.

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Bath Scale 40,000 Gym Scale Northern Region unit sales Southern Region unit sales Total 25,000 35,000 60,000 75,000 115,000