Healthy Habits Inc. produces a Bath version and a Gym version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:

$\backslash$table$[[,\backslash$table$[[$Bath$],[$Scale$]],\backslash$table$[[$Gym$],[$Scale$]]],[$Western Region unit sales,$21,900,35,000],[$Eastern Region unit sales,$23,700,24,900],[$Total$,45,600,59,900]]$

The finished goods inventory estimated for January $1,$ for the Bath and Gym scale models is $1,200$ and $2,700$ units, respectively. The desired finished goods inventory for January $31$ for the Bath and Gym scale models is $900$ and $2,900$ units, respectively.

Prepare a production budget for the Bath and Gym scales for the month ended January $31.$ For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Healthy Habits Inc.

Production Budget

For the Month Ending January $31$