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	23,800		42,000
Southern Region unit sales	25,700		27,000
Total	49,500		69,000

The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,500 and 2,300 units, respectively. The desired finished goods inventory for March 31 for the Bath and Gym scale models is 1,100 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.