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

Master Chef $150$ units at $$1,200$ per unit

Vermont:

Backyard Chef $240$ units at $$750$ per unit

Master Chef $110$ units at $$1,300$ per unit

New Hampshire:

Backyard Chef $360$ units at $$750$ per unit

Master Chef $180$ units at $$1,400$ per unit

b$.$ Estimated inventories at July $1$:

Direct materials:

Grates $290$ units

Stainless steel $1,500lbs.$

Burner subassemblies $170$ units

Shelves $340$ units