Based on the Following Production and Sales Data of Jackson

Based on the following production and sales data of Jackson Co. for March of the current year, prepare (a) a sales budget and (b) a production budget.
$\begin{array}{lll} \underline{\text { Product X}} & \underline{\text { Product T }}\\18,000 \text { units } &{26,000 \text { units }} & \text { Estimated inventory, March 1} \\15,000\text { units }& 32,000 \text { units } & \text { Desired inventory, March 31 }\\&&\text { Expected sales volume: }\\260,000 \text { units } & 320,000 \text { units } & \text { Area I } \\130,000 \text { units } & 190,000 \text { units } & \text { Area II } \\\$ 12 & \$ 4 & \text { Unit sales price }\end{array}$