2. A company manufacturing three products A,B and C and sells them through three divisions- North, West and South. Sales budget for the current year based on the estimates of sales division managers, were A- North 15,220, West 12,500 and South 17,560: B- North 18,000. West 7,500 and South 8,000: CNorth 16,500 , West 20,500 and South 6,000. Sales prices are OMR 12,8 and 10 for A, B, C Respectively in all areas. Actual sales for the current year were: A Market Research Was Conducted by the management and it was found that product A has favour among the customers, and if its price is increased by OMR 1 . Its sale will not be affected. The product B is overpriced, and it is proposed to reduce it by OMR 1 . Product C is properly priced, but extensive advertisement is required to push up its sale. On the basis of the above it is expected that percentage increase in sales will be: Prepare a sales budget and also show the budgeted actual sales. 3, Explain how life costing is calculated and its significance in managerial decision making