_ = Expected sales volume * Expected unit sales price 2. Total units to be produced = Expected units to be sold + Desired units in ending inventory - - 3. Budgeted direct material required for production = Budgeted production volume x 4. _= Materials required for production + Desired ending materials inventory- Estimated beginning materials inventory 5. Budgeted direct material to be purchased =. x Unit price x Direct labor hours 6. Budgeted direct labor hours required for production = _ expected per unit 7. Direct labor cost = Direct labor required for production