Pasadena Candle Inc. projected sales of 85,000 candles for the year. The estimated January 1 inventory is 4,300 units, and the desired December 31 inventory is 9,000 units.

Prepare a production budget report 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
Expected units to be sold
Desired ending inventory, December 31
Total units available
Estimated beginning inventory, January 1
Total units to be produced ()