Jamcor Corporation has several production plants nationwide. A newly opened plant in Warasaw produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows.

Manufacturing costs (per unit based on expected activity of 18,000 units or 36,000 direct labor hours):

Direct Materials (2.5 pounds at $10)	$25.00
Direct Labor (2.0 hours at $40)	80.00
Variable Overhead (2.0 hours at $25)	50.00
Fixed Overhead (2.0 hours at $35)	70.00
Standard Cost per unit	225.00
Budgeted Selling and Administrative Costs
Variable	$4 per unit
Fixed	1,5000,000

Expected sales activity: 14,000 units at $380 per unit

Desired ending inventories: 12% of sales

Assume this is the first year of operations for the Warasaw plant. During the year, the company had the following activity.

Units Produced	17,000
Units Sold	15,500
Unit Selling Price	$375
Direct Labor Hour worked	33,500
Direct Labor Costs	$1,373,500
Direct Materials Purchased	46,500 pounds
Direct Materials Costs	$465,000
Direct Materials used	46,500 pounds
Actual Fixed Overhead	$ 1,000,000
Actual Variable Overhead	$800,000
Actual Selling and Administrative Costs	$1,756,000

In addition, all over- or underapplied overhead and all product cost variances are adjusted to cost of goods sold.

Warsaw Plant
Budgeted Income Statement
Upcoming Year Ending December 31
Budgeted unit sales (Wrong title for line??)	5,320,000
Cost of good sold	3,150,000
Gross Profit	2,170,000
Operating Expenses
Variable selling and administrative	56,000
Fixed selling and administrative	1,500,000
Total Operating Expenses	1,556,000
Operating Income	614,000

I got "Budgeted Unit Sales" wrong but the value correct. Could the correct title for this line be "planned production"? Please help me understand why it would be different from budgeted unit sales.