Problem production budget. Magic Enterprises produces three perfumes. The sales department prepared the following tentative sales budget for the first quarter of the coming year: Perfume Moon Glow... Enchanting. Units 250,000 175,000 300,000 Day Dream. The following inventory levels have been established: Work in Process Finished Goods Beginning Ending Beginning Ending Perfume Units % Processed Units % Processed Units Units Moon Glow. 4,000 50% 7,000 60% 16,000 15,000 Enchanting. 6,000 30 5,000 40 12,000 10,000 Day Dream. 8,000 80 8,000 75 25,000 20,000 Required: Prepare a production budget, by product.