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. DL XL Estimated inventory (units), September 1 297 74 Desired inventory (units), September 30 341 64 Expected sales volume (units): East Region 3,900 3,450 West Region 5,850 5,100 Unit sales price $145 $200