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

	Bath Scale		Gym Scale
Northern Region unit sales	25,000		40,100
Southern Region unit sales	27,000		28,400
Total	52,000		68,500

The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,300 and 2,300 units, respectively. The desired finished goods inventory for March 31 for the Bath and Gym scale models is 900 and 2,500 units, respectively.

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

Healthy Measures Inc.
Production Budget
For the Month Ending March 31
	Units Bath Scale	Units Gym Scale
Total units available
Total units to be produced