Accu-Weight, Inc. produces a small and large version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:

	Small Scale		Large Scale
North Region unit sales	25,800		34,700
South Region unit sales	27,900		29,300
Total	53,700		64,000

The finished goods inventory estimated for May 1, 2017, for the small and large scale models is 1,400 and 2,700 units, respectively. The desired finished goods inventory for May 31, 2017, for the small and large scale models is 1,000 and 2,900 units, respectively.

Prepare a production budget for the small and large scales for the month ended May 31, 2017.

Accu-Weight, Inc.
Production Budget
For the Month Ending May 31, 2017
	Units Small Scale	Units Large Scale
Expected units to be sold
Total
Total units to be produced