Sales and production budgets OBJ. 4 SoundLab Inc. manufactures two models of speakers, DL and XL. Based on the following production and sales data for September 2016, prepare

(a) a sales budget and

(b) a production budget:

DL XL Estimated inventory (units), September 1 . . . . . . . . . . . . . . . . . . . . . 340 92 Desired inventory (units), September 30 . . . . . . . . . . . . . . . . . . . . . . 300 101 Expected sales volume (units):

East Region . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,560 1,080 West Region . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,310 930 Unit sales price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $190 $300