Pasadena Candle Inc. projected sales of 91,000 candles for the year. The estimated January 1 inventory is 6,400 units, and the desired December 31 inventory is 8,000 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
Expected units to be sold
Desired ending inventory, December 31
Total units available
Estimated beginning inventory, January 1
Total units to be produced