a. What should total sales revenue be if territories A and B estimate sales of 14,000 and 20,000 units, respectively, and the unit selling price is $57 ? 9 K b. If the beginning finished goods inventory is an estimated 1,500 units and the desired ending inventory is 2,500 units, how many units should be produced? x d. How much direct labor cost should be incurred if each unit produced requires 1.5 hours at an hourly rate of $20 ? x e. How much manufacturing overhead should be incurred if fixed manufacturing overhead is $67,000 and variable manufacturing overhead is $1.50 per direct labor hour