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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 March is summarized as follows: a. Estimated sales for March by sales territory: Maine: Backyard Chet 350 units at $800 per unit Master Cher 200 units at $1,400 per unit Vermont Backyard Chel 400 units at $825 per unit Master Chef 240 units at $1,500 per unit New Hampshire Backyard Chel 320 units at $850 per unit Master Chef 200 units at $1.600 per unit b. Estimated Inventories at March 11 Direct materials: Graties 320 units Stainless steel 1,700 lb Burner subassemblies 190 units Shelves 350 units Finished products Finished products: Backyard Chef 30 units Master Chef 36 units c. Desired inventories at March 31: Direct materials: Grates 300 units Stainless steel 1,500 lb. Burner subassemblies 210 units Shelves 400 units Finished products: Backyard Chef 40 units Master Chef 26 units d. Direct materials used in production: In manufacture of Backyard Chef: Grates 3 units per unit of product Stainless steel 24 lb, per unit of product Burner subassemblies 2 units per unit of product Shelves 4 units per unit of product In manufacture of Master Chef: Grates 6 units per unit of product Burner subassemblies 4 units per unit of product Shelves 5 units per unit of product e. Anticipated purchase price for direct materials: Grates $16 per unit $8 per lb. Stainless steel Burner subassemblies Shelves $120 per unit $12 per unit f. Direct labor requirements: Backyard Chef: Stamping Department 0.50 hr. at $18 per hr. Forming Department 0.60 hr. at $16 per hr. 1.00 hr. at $15 per hr. Assembly Department Master Chef: Stamping Department Forming Department Assembly Department 0.60 hr. at $18 per hr. 0.80 hr. at $16 per hr. 1.50 hrs. at $15 per hr. Required: 1. Prepare a sales budget for March. Gourmet Grill Company Sales Budget For the Month Endinn March 21 Unit Sales Unit Selling Price Volume Total Sales Product and Area Backyard Chef: Maine Vermont III. New Hampshire Total Master Chef: Maine Vermont III New Hampshire Total Total revenue from sales 2. Prepare a production budget for March. Gourmet Grill Company Less estimated inventory, March 1 Total units to be produced 3. Prepare a direct materials purchases budget for March Gourmet Grill Company Direct Materials Purchases Budget For the Month Ending March 31 Burner Sub- Stainless Steel assemblies (ib.) (units) Grates (units) Shelves (units) Total Required units for production Backyard Cher Master Cher Plus desired Inventory, March 31 Total units required Less estimated Inventory, March 1 Total units to be purchased Unt price Total direct materials to be purchased Plus desired Inventory, March 31 Total units required Less estimated Inventory, March 1 Total units to be purchased Unit price Total direct materials to be purchased 4. Prepare a direct labor cost budget for March Gourmet Grill Company Direct Labor Cost Budget For the Month Ending March 31 Stamping Forming Department Department Hours required for production Assembly Department Total Backyard Cher Master Chef Total hours required Hourly rate Total direct labor cost