1.2 Using the Information provided, calculate the sales units for each of the quarters of 2019. E2 PC2.7, 2.8 6 marks The trend figures for sales in units for a business for the four quarters of 2019 and the seasonal variations are estimated as follows: Quarter 1 Quarter 2 Quarter 3 Quarter 4 Trend unlt sales 210000 212600 215400 217200 Seasonal variations -32% -50% +36% +46% The forecast sales units for each of the quarters of 2019 are: Quarter 1 67199.68 Quarter 2 106299.5 Quarter 3 77544.36 Quarter 4 99912.46 1.3 Explain to the department what the purpose of creating a budget and a forecast and how the business will use this information. El PC1.1; E2 PC2.7, PC2.8 2 marks 1.4 Planning and budgeting are essential for management control. Effective planning and budgeting require looking at the organization as a system and understanding the relationship among its components. Assess how budgets and forecasts fit into the planning and control cycle? E1 PC1.22 marks