Production Budget Pasadena Candle Inc. projected sales of 79,000 candles for January. The estimated January 1 inventory is 3,200 units, and the desired January 31 inventory is 8,000 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 Estimated beginning inventory, January 1 x 8,000 X Desired ending inventory, January 31 79,000 X 87,000 Total units available Estimated beginning inventory, January 1 Total units to be produced in January 83,800