Suzy’s Boutique sells high end fashion accessories for smart phones imported directly from Italy. She is currently selling products to fit four popular devices; iPhone 4, iPhone 5, Galaxy and Xperia. For each device Suzy offers a choice of two cases; costume or jewel-encrusted. It is Suzy’s first year of operation and while sales have been steady she is concerned about the impact of a potential interest rate increase in the lead up to Christmas. Suzy has heard that luxury items are the first things that consumers forego when interest rates increase. Therefore, Suzy anticipates that a modest increase (from the latest quarter) for sales units of 5% for the iPhone models and a 2% increase in the other lines is a realistic target for the last quarter of the year. In addition Suzy has decided to decrease the price on the Xperia models due to slow sales. She estimates that a 20% decrease in the sales price of each model may stimulate demand for this product. Suzy does not plan to change the pricing of the other products.

Actual financial data for the first three quarters is shown below:

Current selling price
	Costume	Jewel
iPhone 4	$30.00	$50.00
iPhone 5	$32.00	$75.00
Galaxy	$28.00	$55.00
Xperia	$25.00	$60.00

Sales (units)
	1st		2nd		3rd
	Costume	Jewel	Costume	Jewel	Costume	Jewel
iPhone 4	80	55	80	48	85	43
iPhone 5	0	0	25	12	55	28
Galaxy	95	45	104	42	100	50
Xperia	25	8	29	5	33	10

Required

Prepare a sales budget for Suzy’s Boutique for the fourth quarter (round all calculations to the nearest unit).