1. 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	22,200		39,700
   Southern Region unit sales	24,000		25,200
   Total	46,200		64,900

   The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,700 and 2,000 units, respectively. The desired finished goods inventory for March 31 for the Bath and Gym scale models is 1,200 and 2,200 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
   DepreciationDirect laborEstimated inventory, March 1Expected units to be soldSupervisor salaries	- Select -	- Select -
   DepreciationDesired inventory, March 31Direct laborEstimated inventory, March 1Supervisor salaries	- Select -	- Select -
   Total units available	fill in the blank 7	fill in the blank 8
   DepreciationDesired inventory, March 31Estimated inventory, March 1Expected units to be soldSupervisor salaries	- Select -	- Select -
   Total units to be produced	fill in the blank 12	fill in the blank 13