a. Estimated sales for March by sales territory: Maine: Backyard Chef 350 units at $800 per unit Master Chef 200 units at $1,400 per unit Vermont: Backyard Chef 400 units at $825 per unit Master Chef New Hampshire: Backyard Chef Master Chef 240 units at $1,500 per unit 320 units at $850 per unit 200 units at $1,600 per unit b. Estimated inventories at March 1: Direct materials: Grates 320 units Stainless steel 1,700 lb. Burner subassemblies 190 units 350 units Shelves Finished products: Backyard Chef 30 units Master Chef 36 units