True Note Audio Company manufactures two models of speakers, DL and XL. True Note posted the following production and sales data for the month of November.
DL XL
Estimated inventory in units November 1 380 140
Desired Inventory in units November 30 450 110
Expected sales volume in units:
North region 4,400 3,200
South region 2,950 2,100
Unit sales price $120 $170
Requirements:

1. Prepare a sales budget

2. Prepare a production budget