Bonita Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants have provided the following data:

	Product LN 35			Product LN 40
Sales budget
Expected volume in units		399,000		239,000
Unit selling price		$30		$34
Production budget
Desired ending finished good units		27,000		21,000
Beginning finished goods units		21,000		14,000
Direct materials budget:
Direct materials per unit (kilograms)		2		3
Desired kilograms of ending direct materials		52,000		17,000
Beginning kilograms of direct materials		38,000		11,000
Cost per kilogram		$2		$3
Direct labour budget
Direct labour time per unit (hours)		0.50		0.70
Direct labour rate per hour		$12		$12
Budgeted income statement
Total unit cost		$11		$20

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expenses budget. The latter shows selling expenses of $852,000 for product LN 35 and $392,000 for product LN 40, and administrative expenses of $520,000 for product LN 35 and $181,000 for product LN 40. Income taxes are expected to be 30%.

Prepare the production budget for the year.

BONITA INC. Production Budget For the Year Ending December 31, 2022
		LN 35		LN 40		Total
select an opening production budget item Total required unitsRequired production in unitsBeginning finished goods inventoryDesired ending finished goodsExpected sales in units		enter a number of units		enter a number of units
select between addition and deduction LessAdd: select a production budget item Beginning finished goods inventoryDesired ending finished goodsExpected sales in unitsTotal required unitsRequired production in units		enter a number of units		enter a number of units
select a summarizing line for the first part Expected sales in unitsBeginning finished goods inventoryRequired production in unitsTotal required unitsDesired ending finished goods		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a production budget item Expected sales in unitsDesired ending finished goodsBeginning finished goods inventoryTotal required unitsRequired production in units		enter a number of units		enter a number of units
select a closing production budget item Desired ending finished goodsRequired production in unitsTotal required unitsExpected sales in unitsBeginning finished goods inventory		enter a total number of units		enter a total number of units		enter a total number of units