Budget Healthy Measures Inc. produces a Bath and Gym version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows: Bath Gym Scale Scale Northern Region unit sales Southern Region unit sales Total 21,800 41,400 23,500 24,700 45,300 66,100 The finished goods inventory estimated for March 1, for the Bath and Gym scale models is 1,800 and 2,400 units, respectively. The desired finished goods inventory for March 31 for the Bath and Gym scale models is 1,300 and 2,600 units, respectively. Prepare a production budget for the Bath and Gym scales for the month ended March 31. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Healthy Measures Inc. Production Budget For the Month Ending March 31 Expected units to be sold Desired inventory, March 31 Total units available Estimated inventory, March 1 Total units to be produced Units Bath Scale Units Gym Scale

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Master Budget

A master budget can be defined as an estimation of the revenue earned or expenses incurred over a specified period of time in the future and it is generally prepared on a periodic basis which can be either monthly, quarterly, half-yearly, or annually. It helps a business, an organization, or even an individual to manage the money effectively. A budget also helps in monitoring the performance of the people in the organization and helps in better decision-making. 

Sales Budget and Selling

A budget is a financial plan designed by an undertaking for a definite period in future which acts as a major contributor towards enhancing the financial success of the business undertaking. The budget generally takes into account both current and future income and expenses.