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	23,600		40,000
Southern Region unit sales	25,500		26,800
Total	49,100		66,800

The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,200 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
DepreciationDirect laborEstimated inventory, March 1Expected units to be soldSupervisor salariesExpected units to be sold	Expected units to be sold	Expected units to be sold
DepreciationDesired inventory, March 31Direct laborEstimated inventory, March 1Supervisor salariesDesired inventory, March 31	Desired inventory, March 31	Desired inventory, March 31
Total units available	fill in the blank 7	fill in the blank 8
DepreciationDesired inventory, March 31Estimated inventory, March 1Expected units to be soldSupervisor salariesEstimated inventory, March 1	Estimated inventory, March 1	Estimated inventory, March 1
Total units to be produced	fill in the blank 12	fill in the blank 13