Answer:
Explanation:
Production budget is a schedule of the number of units of goods that are to be produced using a forecast sales amount and the level of the opening and closing inventory
                                             Bath Scale                       Gym Scale
Northern region                     25,500                              33,300
Southern region                     27,500                              28,900
Total                                        53,000                               62,200  
Opening inventory                  (1,200)                                ( 2,500 ) 
Closing inventory                     900                                     2,700    
Total units to be produced     52,700                               62,400
Bath scale = 53000+900 -1200 = 52700
Gym scale = 62200+ 2700-2500 =62,400