Flexible Budgeting At the beginning of the period, the Fabricating Department budgeted direct labor of $25,300 and equipment depreciation of $41,000 for 1,100 hours of department actually completed 1,300 hours of production. Pasadena Candle Inc. projected sales of 71,000 candles for January. The estimated January 1 inventory is 4,300 units, and the desired January 31 inventory is 8,000 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