TAREA 5.2 / PR22-2A: SALES, PRODUCTION, DIRECT MATERIALS PURCH AND DIRECT LABOR COST BUDGETS a. Estimated sales for July by sales territory Maine Backyard Chef 315 units at $710 per unit Master Chef 155 units at $1,215 per unit Vermont Backyard Chef 245 units at $760 per unit Master Chef 115 units at $1,315 per unit New Hampshire Backyard Chef 365 units at $760 per unit Master Chef 185 units at $1,415 per unit Backyard Chef Units Amount Total Maine 315 $710 223,650 Vermont 315 $760 186,200 New hemisphere 365 $760 277,400 687,250 Master Chef Maine 155 1215 188,325 Vermont 115 1315 151,225 New hemisphere 185 1415 261.775 601,325 b. Estimated inventories at July 1(beginning) Direct materials: Finished products: Grates 300 units Backyard Chef 35 units Stainless steel 1,510 lbs. Master Chef 38 units Burner sub assemblies 175 units Shelves 345 units