For 2005, Paul Elseas Barber Supply Company expects to sell 100 hair dryers in the first quarter,

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For 2005, Paul Elsea’s Barber Supply Company expects to sell 100 hair dryers in the first quarter, 90 hair dryers in the second quarter, 130 hair dryers in the third quarter, and 150 hair dryers in the fourth quarter. Each hair dryer sells for $67.

Required: Prepare the 2005 sales budget for hair dryers for Paul Elsea’s Barber Supply Company.

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