The budget director of Feathered Friends Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing several budgets for the year.

Using the estimated sales, what would be the total revenue from sales in a prepared sales budget?

Estimated Sales for December

Bird house

3,200 units at $50 per unit

Bird feeder

3,000 units at $70 per unit