Sales, Production, Direct Materials Purchases, and Direct Labor Cost Budgets The budget director of Royal Furniture Company requests estimates of sales, production, and other operating data from the various administrative units every month. Selected information concerning sales and production for February 2016 is summarized as follows: a. Estimated sales of King and Prince chairs for February by sales territory: Northern Domestic: 610 units at $780 per unit 750 units at $550 per unit King Prince Southern Domestic 340 units at $780 per unit 440 units at $550 per unit King Prince International: 360 units at $850 per unit 290 units at $600 per unit King Prince b. Estimated inventories at February 1: Direct materials 420 Sq yds 580 linear ft. 250 cu ft. 660 units Fabric Wood Filler Springs Finished products: King 90 units Prince 25 units