Production Budget
Accu-Weight, Inc. produces a small and large version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:
| Small Scale | Large Scale | |||
| North Region unit sales | 25,000 | 41,400 | ||
| South Region unit sales | 27,000 | 28,400 | ||
| Total | 52,000 | 69,800 |
The finished goods inventory estimated for May 1, 2017, for the small and large scale models is 1,600 and 2,200 units, respectively. The desired finished goods inventory for May 31, 2017, for the small and large scale models is 1,200 and 2,400 units, respectively.
Prepare a production budget for the small and large scales for the month ended May 31, 2017.
| Accu-Weight, Inc. | |
| Production Budget | |
| For the Month Ending May 31, 2017 | |
| Units Small Scale | Units Large Scale |
| Expected units to be sold | |
| Plus desired inventory, May 31, 2017 | |
| Total | |
| Less estimated inventory, May 1, 2017 | |
| Total units to be produced |
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