budget for royal furniture company. Estimated sales, production, and operating expense. a. estimated King and Prince chairs for February by sales territory. Northern domestic : King 610 units at $780 per unit, Prince 750 units at $550 per unit. Southern domestic: King 340 units at $780 per unit, Prince 440 units at $550 per unit. International: King 360 units at $850 per unit. b. Estimated inventories at February 1. Direct Materials: Fabric 420 square yards, Wood 580 linear foot, filler 250 cubic foot, springs 660 units. Finished product, King 90 units, Prince 25 units. c. Desired inventories at February 28. Direct materials: fabric 390 square yards, wood 650 linear foot, filler 300 cubic foot, springs 540 units. Finished product King 80 units, Prince 35 units. d. Direct material of King: fabric 6.0 square yards per unit of product