Spirit Company sells three products with the following seasonal sales pattern

ACCOUNTING

Spirit Company sells three products with the following seasonal sales pattern:

Products
Quarter A B C
1 40% 30% 10%
2 30% 20% 40%
3 20% 20% 40%
4 10% 30% 10%

The annual sales budget shows forecasts for the different products and their expected selling price per unit as follows:

Product Units Selling Price
A 50,000 $4
B 125,000 10
C 62,500 6

Required:
Prepare a sales budget, in units and dollars, by quarters for the company for the coming year.

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