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Peter's Creations produces homemade quality pies which currently sell for $8 a pie. The entity has developed its web page and is trying to expand customer reach to this form of medium. Sales in units for each quarter of 2020 were as follows:
Quarter Ending Units 31 March 15,000 30 June 30,000 30 September 40,000 31 December 10,000
Due to the change in sales strategy and other operating conditions, Peter expects the following changes to sales for 2021:
Quarter Ending Expected Change 31 March Decrease by 6% 30 June Increase by 7% 30 September Increase by 4% 31 December Decrease by 10%
Peter also believes that the selling price should increase to $10 for the last two quarters of 2021.
Required
Problem 1: Prepare a Sales Budget for 2021.
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