Sales, Production, Direct Materials Purchases, and Direct Labor Cost a. Estimated sales of Will am and Kate chairs for March by sales territory: b. Estimated inventories at March 1: c. Desired inventories at March 31i d. Direct materials used in production: 1. Prepare a sales budget for March. 3. Prepare a direct materials purchases budget for March. Royal British F Direct Materials 4. Prepare a direct labor cost budget for March