Healthy Habits Inc. produces a Bath version and a Gym version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:

Line Item Description	Bath Scale	Gym Scale
Western Region unit sales	24,600	37,100
Eastern Region unit sales	26,600	27,900
Total	51,200	65,000

The finished goods inventory estimated for January 1, for the Bath and Gym scale models is 1,600 and 2,400 units, respectively. The desired finished goods inventory for January 31 for the Bath and Gym scale models is 1,200 and 2,600 units, respectively.

Prepare a production budget for the Bath and Gym scales for the month ended January 31. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Line Item Description	Units Bath Scale	Units Gym Scale
DepreciationDirect laborEstimated inventory, January 1Expected units to be soldSupervisor salaries	- Select -	- Select -
DepreciationDesired inventory, January 31Direct laborEstimated inventory, January 1Supervisor salaries	- Select -	- Select -
Total units available	Total units available	Total units available
DepreciationDesired inventory, January 31Estimated inventory, January 1Expected units to be soldSupervisor salaries	- Select -	- Select -
Total units to be produced	Total units to be produced	Total units to be produced