d. Sales, actual and estimated, are 416 Part IV Tools of Financial Analysis and Control October 20x1 $300,000 March 20x2 $200,000 November 20x1 350,000 April 20x2 300,000 December 20x1 400,000 May 20x2 250,000 January 20x2 150,000 June 20x2 200,000 February20x2 200,000 July 20x2 300,000