Production budget

Healthy Habits Inc. produces a Bath version and a Gym version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:

Line Item Description	Bath Scale	Gym Scale
Western Region unit sales	25,200	37,200
Eastern Region unit sales	27,200	28,600
Total	52,400	65,800

The finished goods inventory estimated for January 1, for the Bath and Gym scale models is 1,100 and 2,800 units, respectively. The desired finished goods inventory for January 31 for the Bath and Gym scale models is 800 and 3,100 units, respectively.

Prepare a production budget for the Bath and Gym scales for the month ended January 31. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Line Item Description	Units Bath Scale	Units Gym Scale
DepreciationDirect laborEstimated inventory, January 1Expected units to be soldSupervisor salariesExpected units to be sold	Expected units to be sold	Expected units to be sold
DepreciationDesired inventory, January 31Direct laborEstimated inventory, January 1Supervisor salariesDesired inventory, January 31	Desired inventory, January 31	Desired inventory, January 31
Total units available	Total units available	Total units available
DepreciationDesired inventory, January 31Estimated inventory, January 1Expected units to be soldSupervisor salariesEstimated inventory, January 1	Estimated inventory, January 1	Estimated inventory, January 1
Total units to be produced	Total units to be produced	Total units to be produced