Based on the following production and sales data of Frixion Co. for March of the current year, prepare the following: Product 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: Territory I 320,000 units 260,000 units Territory II 190,000 units 130,000 units Unit sales price $6 $14 a. Sales budget. Frixion Co. Sales Budget For the Month Ending March 31 Unit Unit Product and Territory Sales Selling Volume Price Product T: Territory I Territory II Total Sales Total Product X: Territory I Territory II $ Total Total revenue from sales b. Production budget. Frixion Co. Production Budget For the Month Ending March 31 Product T Product X Sales (units) Total (units) available Total units to be produced