Based on the following production and sales data of Frixion Co. for March of the current year.

		Product T		Product X
Estimated inventory, March 1		28,000	units	20,000	units
Desired inventory, March 31		32,000	units	15,000	units
Expected sales volume:
Area I		320,000	units	260,000	units
Area II		190,000	units	130,000	units
Unit sales price		$6		$14

a. Prepare a sales budget.

Frixion Co.
Sales Budget
For Month Ending March 31
Product and Area	Unit Sales Volume	Unit Selling Price	Total Sales
Product T:
Area I		$	$
Area II
Total			$
Product X:
Area I		$	$
Area II
Total			$
Total revenue from sales			$

b. Prepare a production budget.

Frixion Co.
Production Budget
For Month Ending March 31
	Product T	Product X
Sales
Total
Total production