ogiese eBook Calculator Print Item Sales, Production, Direct Materials Purchases, and Direct Labor Cost Budgets The budget director of Gourmet Grill Company requests estimates of sales, production, and other operating data from the various administrative units every month. Selected information concerning sales and production for July is summarized as follows: a. Estimated sales for July by sales territory: Maine: Backyard Chef 310 units at $700 per unit Master Chel 150 units at $1,200 per unit Vermont Backyard Chel 240 units at $750 per un Master Chef 110 units at $1,300 per unit New Hampshire: Backyard Chel 360 units at $750 per unit 180 units at $1.400 per unit Master Chef b. Estimated inventories at July Direct materials Gates 290 units Previous Next Suits for Grad eBook Calculator Print Item Direct materials: Grates 290 units Stainless steel 1,500 lbs. Burner subassemblies 170 units Shelves 340 units Finished products: Backyard Chef Master Chef 30 units 32 units c. Desired inventories at July 31: Direct materials: Grates 340 units