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 July is summarized as follows: a. Estimated sales for July by sales territory: Maine: Backyard Chef 310 units at $700 per unit 150 units at $1,200 per unit Master Chef Vermont: Backyard Chef Master Chef 240 units at $750 per unit 110 units at $1,300 per unit New Hampshire: Backyard Chef Master Chef b. Estimated inventories at July 1: Direct materials: Grates 360 units at $750 per unit 180 units at $1,400 per unit 290 units