Production Budget Healthy Measures Inc. produces a Bath and Gym version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows: Bath Scale Gym Scale Northern Region unit sales 27,200 36,600 Southern Region unit sales 29,400 30,900 Total 56,600 67,500 The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,600 and 2,200 units, respectively. The desired finished goods inventory for March 31 for the Bath