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: Line Item Description Bath Scale Gym Scale Western Region unit sales 22,500 39,300 Eastern Region unit sales 24,300 25,500 Total 46,800 64,800 The finished goods inventory estimated for January 1, for the Bath and Gym scale models is 1,500 and 2,600 units, respectively. The desired finished goods inventory for January 31 for the Bath and Gym scale models is 1,100 and 2,800 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.

Line Item Description	Units Bath Scale	Units Gym Scale
DepreciationDirect laborEstimated inventory, January 1Expected units to be soldSupervisor salariesExpected units to be sold
DepreciationDesired inventory, January 31Direct laborEstimated inventory, January 1Supervisor salariesDesired inventory, January 31
Total units available
DepreciationDesired inventory, January 31Estimated inventory, January 1Expected units to be soldSupervisor salariesEstimated inventory, January 1
Total units to be produced