PR 22-2A Sales, production, direct materials purchases, and direct labor cost budgets OBJ. 4 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 Chef Master Chef.. Vermont: Backyard Chef Master Chef.. New Hampshire: Backyard Chef Master Chef.. b. Estimated inventories at March 1: 350 units at $800 per unit 200 units at $1,400 per unit 400 units at $825 per unit 240 units at $1,500 per unit 320 units at $850 per unit 200 units at $1,600 per unit Direct materials: Grates. Stainless steel.. Burner subassemblies Shelves... 320 units 1,700 lb. 190 units 350 units Finished products: Backyard Chef Master Chef... 30 units 36 units (Continued)