Sales, Production, Direct Materials Purchases, and Direct Labor Cost Budgets 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 is summarized as follows: a. Estimated sales for July by sales territory: Maine: 310 units at $700 Backyard Chef per unit 150 units at Master Chef $1,200 per unit Vermont: 240 units at $750 Backyard Chef per unit 110 units at Master Chef $1,300 per unit New Hampshire: 360 units at $750 Backyard Chef per unit 180 units at Master Chef $1,400 per unit