PR 22-2B Sales, production, direct materials purchases, and direct labor cost budgets Obj. 4 The budget director of Royal Furniture Company requests estimates of sales, production, and other operating data from the various administrative units every month. Selected information concerning sales and production for February is summarized as follows: a. Estimated sales of King and Prince chairs for February by sales territory: Northern Domestic King. Prince Southern Domestic King. 610 units at $780 per unit 750 units at $550 per unit Prince 340 units at $780 per unit 440 units at $550 per unit International King Prince 360 units at 5850 per 290 units at $600 per unit