Sales, Production, Direct Materials Purchases, and Direct Labor Cost Budgets The budget director of Royal Furniture Company requests estimates of sales, production, and other operating data from the various administrative units every month. Selected information concerning sales and production for February is summarized as follows: Estimated sales of King and Prince chairs for February by sales territory:

Northern Domestic:
King 610 units at $780 per unit
Prince 750 units at $550 per unit

Southern Domestic:
King 340 units at $780 per unit
Prince 440 units at $550 per unit

International:
King 360 units at $850 per unit
Prince 290 units at $600 per unit