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Based on the following production and sales data of Shingle Co. for March of the current yea 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 Hide a. Prepare a sales budget. Shingle Co. Sales Budget For Month Ending March 31, 20-- Product and Area Unit Sales Volume Unit Selling Price Total Sales Product T Area Area ll Product X: Area Area ll Total revenue from sales Hide b. Prepare a production budget. Shingle Co. Production Budget For Month Ending March 31, 20-- Product T (Units) Product X (Units) Sales Total production