a. Estimated sales of William and Kate chairs for March by sales territory: Eastern Domestic: William 7,750 units at $800 per unit Kate 6,000 units at $650 per unit Western Domestic: William 6,000 units at $700 per unit Kate 5,250 units at $550 per unit International: William 3,250 units at $600 per unit Kate 1,000 units at $350 per unit b. Estimated inventories at March 1:1 Direct materials: Finished products: Fabric 5,500 sq. yds. William 1,500 units Wood 13,700 lineal ft. Kate 300 units Filler 3,800 cu. ft. Springs 3,500 units