Production budget 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: Bath Scale Gym Scale Western Region unit sales 50,000 35,000 Eastern Region unit sales 85,000 45,000 Total 135,000 80,000 The finished goods inventory estimated for January 1, for the Bath and Gym scale models is 11,800 and 8,100 units, respectively. The desired finished goods inventory for January 31 for the Bath and Gym scale models is 15,000 and 7,500 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. Healthy Habits Inc. Production Budget For the Month Ending January 31 Line Item Description Expected units to be sold Desired inventory, January 31 Total units available Estimated inventory, January Total units to be produced Units Bath Scale Units Gym Scale

3. What is the NAV?

Zina Manufacturing Company started and completed Job 501 in December with the following Job Cost Sheet and transferred it to the warehouse. Direct Materials Date Dec 17 Dec 30 Total Direct Labor Amount Date Amount $2,000 Dec 20 $4,000 8,000 Dec 30 3,800 Total Job Cost Sheet - Job No. 501 Total Cost The journal entry to record the transaction is A) WIP Inventory FG Inventory B) Cost of Goods Sold WIP Inventory C) FG Inventory WIP Inventory D) FG Inventory WIP Inventory Debit Credit 35,800 17,800 17,800 Manufacturing Overhead Date Amount Dec 24 $10,000 Dec 30 8,000 Total 35,800 35,800 17,800 17,800 35,800

What is the answer to d e and f?