Pasadena Candle Inc. projected sales of 45,000 candles for January. The estimated January 1 inventory is 1,800 units, and the desired January 31 inventory is 5,000 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 Month Ending January 31
Expected units to be sold
Desired ending inventory, January 31
Total units available
Estimated beginning inventory, January 1
Total units to be produced in January