Preparation of Individual Budgets During the first calendar quarter of 2016 , Williarns 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: *Varies per unit sold, not per unit produced. 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 operating 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