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	20,600		33,700
Southern Region unit sales	22,200		23,300
Total	42,800		57,000

The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,400 and 2,700 units, respectively. The desired finished goods inventory for March 31 for the Bath and Gym scale models is 1,000 and 2,900 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.