Sales and Production Budgets
Harmony Audio Company manufactures two models of speakers, DL and XL. Based on the following production and sales data for September 2014, prepare (a) a sales budget and (b) a production budget.
| DL | XL | ||
| Estimated inventory (units), September 1 | 280 | 90 | |
| Desired inventory (units), September 30 | 322 | 78 | |
| Expected sales volume (units): | |||
| East Region | 3,300 | 3,700 | |
| West Region | 5,900 | 6,650 | |
| Unit sales price | $110 |
$200 |
