Pasadena Candle Inc. projected sales of 32,000 candles for the year. The estimated January 1 inventory is 1,900 units, and the desired December 31 inventory is 4,000 units.

Prepare a production budget report in units for Pasadena Candle Inc. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Pasadena Candle Inc.
Production Budget
For the Year Ending December 31
Total units available
Total units to be produced