Production Budget Pasadena Candle Inc. projected sales of 47,000 candles for January. The estimated January 1 inventory is 2,400 units, and the desired January 31 inventory is 5,000 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 Month Ending January 31 Total units available Total units to be produced in January Direct Labor Cost Budget Pasadena Candle Inc. budgeted production of 36,000 candles for January. Each candle requires molding. Assume that three minutes are required to mold each candle. If molding labor costs $13.5 per hour, determine the direct labor cost budget for January. Round total direct labor cost to the nearest dollar, if required. Pasadena Candle Inc. Direct Labor Cost Budget For the Month Ending January 31 Hours required for assembly: Candles Convert minutes to hours Molding hours Hourly rate Total direct labor cost min. min. hrs. $ $