Answer:
Sonic Inc.
a) Sales Budget:
                                       Rumble            Thunder 
Total units sold              8,550                7,450
Unit sales price               $135                  $210
Sales value            $1,154,250       $1,564,500
b) Production Budget:
                                                         Rumble      Thunder 
Total units sold                                    8,550          7,450
Desired inventory (units), June 30       299               56
Estimated inventory (units), June 1       260               64
Units to be produced                         8,589           7,442
Explanation:
a) Data and Calculations:
                                                            Rumble      Thunder 
Total units sold                                    8,550          7,450
Desired inventory (units), June 30       299               56
Estimated inventory (units), June 1       260               64
Units Produced                                   8,589           7,442
                                               Rumble      Thunder 
Expected sales volume (units): 
Midwest Region                     3,650          3,200  
South Region                         4,900          4,250 
Total units sold                      8,550          7,450
Unit sales price                       $135            $210
a) The Sonic Inc.'s sales budget determines the production budget.  When the quantity to be sold is obtained, then production planning can take place based on meeting customers' demand for goods or services.
b) The Production budget is a bye-product of the sales budget, though, it is critical in the whole value chain.  It is the production budget that guides production planning, including the type, design, and other features of the product.