1. The sales manager of the Sunder Company receives the following estimates from the company's regional managers for 20x6 sales based on 20x5 results: Sales in units Widgets Gismos Shards New England 7,130 3,910 2,070 Southeast 6,210 5,520 2,300 Middle West 9,660 4,370 2,530 Total 23,000 13,800 6,900 Before presenting a complete sales forecast to the president, the sales manager believes that certain refinements ought to be made. The following factors are considered relevant: a. Regional sales managers tend to be somewhat unrealistic (on the high side) in forecasting their own sales. The sales manager feels he must "wring out the water," which he estimates at 15 percent of the realistic figure. b. Long-term product growth trends among the products are somewhat divergent. Projected changes for 20x6 from 20x5 results are: Widgets 10% increase Gismos 5% decrease Shards 5% increase c. General business conditions in 20x6 are expected to improve by 10% over 20x5. The impact of such changes upon the company is generally assumed to be in the same direction and double that on the general economy. d. A special promotion of Widgets in the Southeast regional market is expected to boost sales of this item there by 40 percent of the adjusted estimate. Required: Prepare a sales forecast of units , by regions , for presentation to the president