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Preparation of Individual Budgets During the first calendar quarter of 2016, Williams Corporation is planning to manufacture a new product and introduce it in two regions. Market research indicates that sales will be 9,000 units in the urban region at a unit price of $65 and 7,000 units in the rural region at $55 each. Because the sales manager expects the product to catch on, she has asked for production sufficient to generate a 5,000-unit ending inventory. The production manager has furnished the following estimates related to manufacturing costs and operating expenses: a. Assuming that the desired ending inventories of materials A and B are 5,000 and 21,000 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 aperating factors: Do not use negative signs with any of your answers below. 1. Total sales $ 2. Production units 3. Material purchases cost 4. Direct labor costs 5. Manufacturing overhead costs 6. Selling and administrative expenses b. Using data generated in requirement (a), prepare a budgeted income statement for the calendar quarter. Assume an overall effective income tax rate of 35%. Round answers to the nearest whole number. Do not use negative signs with vour answers