Harmony Audio Company manufactures two models of speakers, DL and XL. Based on the following production and sales data for September 2016, prepare (a) a sales budget and (b) a production budget. Estimated inventory (units), September 1 Desired inventory (units). September 30 Expected sales volume (units): East Region West Region Unit sales price a. Prepare a sales budget. DL XL 284 71 327 62 76 3,950 3,500 5,400 4,700 $140 $200 Product and Area Model DL: East Region West Region Harmony Audio Company Sales Budget For the Month Ending September 30, 2016 Unit Sales Volume Unit Selling Price Total Sales Total Model XL: East Region West Region Total Total revenue from sales b. Prepare a production budget. Harmony Audio Company Production Budget For the Month Ending September 30, 2016) 0000 1000 Units Model DL Units Model XL Expected units to be sold Plus desired inventory, September 30, 2016 Total Less estimated inventory, September 1, 2016 Total units to be produced