Answer:
Part a
Ultimate Audio Company
<u>Sales Budget </u>
<u>For the Month Ending June 30</u>
Product and Area         Unit Sales Volume  Unit Selling Price  Total Sales
Model U500 :
Northeast Region             140,000                       $45               $6,300,000
Southwest Region            160,000                       $45               $7,200,000
Total                                                                                            $13,500,000
Model U500 :
Northeast Region            100,000                       $80               $8,000,000
Southwest Region           125,000                       $80              $10,000,000
Total                                                                                           $18,000,000
Total Revenue from Sales                                                        $31,500,000
Part b
Ultimate Audio Company
<u>Production Budget </u>
<u>For the Month Ending June 30</u>
                                                                    Model U500     Model S1000
Expected Units to be Sold                           300,000             225,000
Add Desired Closing Inventory                      30,000                15,000
Total                                                               330,000             240,000
Less Desired Opening Inventory                  (25,000)              (10,000)
Total Production                                            305,000            230,000
Explanation:
<em>Note : I have attached the complete question as images below !</em>
A Sales Budget shows the Total Expected Revenue from sale of budgeted units.
      Total Revenue = Total Expected Units Sales x Selling Price Per Unit
A Production Budget shows the number of units to be produced to meet the Sales and Inventory targets
      Total Production = Expected Sales + Desired Closing Inventory - Desired Opening Inventory