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 | 20,500 | 39,700 | ||
| South Region unit sales | 22,100 | 23,200 | ||
| Total | 42,600 | 62,900 | ||
The finished goods inventory estimated for May 1, 2013, for the small and large scale models is 1,500 and 2,000 units, respectively. The desired finished goods
inventory for May 31, 2013, for the small and large scale models is 1,100 and 2,200 units, respectively.
Prepare a production budget for the small and large scales for the month ended May 31, 2013.
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