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	25,600		38,100
Southern Region unit sales	27,600		29,000
Total	53,200		67,100

The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,100 and 2,200 units, respectively. The desired finished goods inventory for March 31 for the Bath and Gym scale models is 800 and 2,400 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