Flexible Budgeting At the beginning of the period, the Fabricating Department budgeted direct labor of $45,000 and equipment depreciation of $62,000 for 3,000 hours of production. The department actually completed 4,000 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. Production Budget Pasadena Candle Inc. projected sales of 68,000 candles for January. The estimated January 1 inventory is 4,100 units, and the desired January 31 inventory is 7,000 units. Prepare a production budget report in units for Pasadena Candle Inc. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Pasadena Candle Inc. Production Budget For the Month Ending January 31 Total units available Total units to be produced in January