Sales, Production, Direct Mateals Purchases, and Dlrect.labor.cost.budgets 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 July 2014 is summarized as follows: a. Estimated sales for July by sales territory: Maine: Master Chef................................ .. .. 150 units at $1,200 per unit Vermont Backyard Chef 240 units at $750 per unit .. New Hampshire Backyard Chef................... .. .. .. .. . 360 units at $750 per unit b. Estimated inventories at July 1: Direct materials Finished products Grates... 290 units c. Desired inventories at July 31: Direct materials: Finished products: d. Direct materials used in production: In manufacture of Backyard Chef