Production Budget Pasadena Candle Inc. projected sales of 59,000 candles for the year. The estimated January 1 inventory is 4,100 units, and the desired December 31 inventory is 6,000 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 v Desired ending inventory, December 31 v Total units available Estimated beginning inventory, January 1 v Total units to be produced Feedback Check My Work Remember to take into account expected units to be sold, desired units in ending inventory and estimated units in beginning inventory when calculating total units to be produced. Learning Objective 4