During the first calendar quarter of the year, Clinton Corporation is planning to manufacture a new product and introduce it in two regions. Market research indicates that sales will be $8,000$ units in the urban region at a unit price of $$53$ and $7,000$ units in the rural region at $$48$ each. Because the sales manager expects the product to catch on$,$ he has asked for production sufficient to generate a $6,000-$unit ending inventory. Assuming that the desired ending inventories of materials A and B are $6,000$ and $8,000$ pounds, respectively, and that work$-$in$-$process inventories are immaterial, prepare budgets for the calendar quarter in which the new product will be introduced for each of the following operating factors:

$1.$ Total sales

$$760000$

$2.$ Production

$21000$ units