Budget Preparation a. What should total sales revenue be if territories A and B estimate sales of 6,000 and 20,000 units, respectively, and the unit selling price is $48 ? 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? d. How much direct labor cost should be incurred if each unit produced requires 1.5 hours at an hourly rate of $11 ? e. How much manufacturing overhead should be incurred if fixed manufacturing overhead is $59,000 and variable manufacturing overhead is $1.50 per direct labor hour