=+The finished goods inventory estimated for May 1, 2011, for the small and large scale models is 1,500 and 2,300 units, respectively. The desired finished goods inventory for May 31, 2011, for the small and large scale models is 1,100 and 2,500 units, respectively.

Prepare a production budget for the small and large scales for the month ended May 31, 2011.