=+a. Estimated sales of King and Prince chairs for August by sales territory:

Northern Domestic:

King . . . . . . . . . . . . . . . . 5,500 units at $750 per unit Prince . . . . . . . . . . . . . . . 6,900 units at $520 per unit Southern Domestic:

King . . . . . . . . . . . . . . . . 3,200 units at $690 per unit Prince . . . . . . . . . . . . . . . 4,000 units at $580 per unit International:

King . . . . . . . . . . . . . . . . 1,450 units at $780 per unit Prince . . . . . . . . . . . . . . . 900 units at $600 per unit

b. Estimated inventories at August 1:

Direct materials: Finished products:

Fabric . . . . . . . . . . . . . . . 4,500 sq. yds. King . . . . . . . . . . . . . . . 950 units Wood . . . . . . . . . . . . . . . 6,000 lineal ft. Prince . . . . . . . . . . . . . . 280 units Filler . . . . . . . . . . . . . . . . 2,800 cu. ft.

Springs . . . . . . . . . . . . . . 6,700 units