Sales, Production, Direct Materials Purchases, and Direct Labor Cost a. Estimated sales of William and Kate chairs for March by sales territory: b. Estimated inventories at March 1: Direct materials: Finished products: c. Desired inventories at March 31: d. Direct materials used in production: In manufacture of William: Fabric 4.0 sq. yds. per unit of product Wood 16 lineal ft. per unit of product Filler 3.8 cu. ft. per unit of product Springs 14 units per unit of product f. Direct labor requirements: Milliam. Required: 1. Prepare a sales budget for March. 2. Prepare a production budget for March. 3. Prepare a direct materials purchases budget for March. Royal British F Direct Materials For the Month 4. Prepare a direct labor cost budget for March