Sales, Production, Direct Materials Purchases, and Direct 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 March is summarized as follows: a. Estimated sales for March by sales territory: Maine: Backyard Chef 350 units at $800 per unit Master Chef 200 units at $1,400 per unit Vermont Backyard Chef Master Chef New Hampshire: Backyard Chef Master Chef 400 units at $825 per unit 240 units at $1,500 per unit 20 units at $850 per unit 200 units at $1,600 per unit