Sales and Production Budgets Harmony Audio Company manufactures two models of speakers, DL and XL. Based on the following production and sales data for September 2016, prepare (a) a sales budget and (b) a production budget. Estimated inventory (units), September 1 Desired inventory (units), September 30 Expected sales volume (units): DL XL 265 78 305 68 East Region West Region Unit sales price 2,950 2,600 5,750 6,500 100 $185 a. Prepare a sales budget