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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 2014 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: