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 follows: a. Estimated sales for July by sales territory: Maine: 310 units at $700 Backyard Chef per unit Master Chef 150 units at $1,200 per unit Vermont: 240 units at $750 Backyard Chef per unit Master Chef 110 units at $1,300 per unit New Hampshire: 360 units at $750 Backyard Chef per unit Master Chef 180 units at $1,400 per unit b. Estimated inventories at July 1: Direct materials: Grates 290 units Stainless steel 1,500 lbs. 170 units Burner subassemblies 340 units Shelves Finished products: Check My Work festone3.docx eBook Calculator Print item 30 units Backyard Chef 32 units Master Chef c. Desired inventories at July 31: Direct materials: 340 units Grates 1,800 lbs. Stainless steel 155 units Burner subassemblies 315 units Shelves Finished products: Backyard Chef 40 units 22 units Master Chef d. Direct materials used in production: In manufacture of Backyard Chef: 3 units per unit of product Grates 24 lbs. per unit of product Stainless steel Burner subassemblies 2 units per unit of product 4 units per unit of product Shelves In manufacture of Master Chef: 6 units per unit of product Grates 42 lbs. per unit of product Stainless steel Check My Work eBook Calculator Print Item Burner subassemblies 4 units per unit of product Shelves 5 units per unit of product e. Anticipated purchase price for direct materials: Grates $15 per unit $6 per lb. Stainless steel Burner subassemblies $110 per unit Shelves $10 per unit f. Direct labor requirements: Backyard Chef: