Production Budget Pasadena Candle Inc. projected sales of 88,000 candles for the year. The estimated January 1 inventory is 3,500 units, and the desired December 31 inventory is 10,000 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 Total units available Total units to be produced