PR 22-2A - Sales, production, direct materials purchases, and direct labor cost budgets a. Estimated sales for July by sales territory. Maine: Backyard Chef 320 units at $715 Master Chef 175 units at $1,215 Vermont: Backyard Chef 250 units at $765 Master Chef 135 units at $1,320 New Hampshire Backyard Chef 405 units at $795 Master Chef 205 units at \$1,355 1. Prepare a sales budget for July. 2. Prepare a production budget for July. 3. Prepare a direct materials purchases budget for July. 4. Prepare a direct labor cost budget for July. b. Estimated inventories at July 1: c. Desired inventories at July 31