2. As pen Ski Shop specializes in selling ski boots and maintains sales that are extremely seasonal. For sales the year 2017, Aspen is trying to decide whether to establish a sales budget based on average on sales estimated by quarter. The unit sales for 2017 are expected to be 20 percent lower tharn 6 sales. Unit sales by quarter for 2016 are as follows: 201 WinterYear Total Men's Bo0 Women's Boots Children's Boots Total 240 150 100 490 210 120 60 390 al 360 240 120 720 570 390 180 1,140 1,380 900 460 2,740 Men's ski boots sell for $175, women's sell for $170, and children's sell for $115 Required: Assuming a 20 percent decrease in sales, prepare a sales budget for each quarter of 2017 using: a. Average quarterly sales b. Actual quarterly sales c. Identify the advantage of using each method. An alternative method may be to use actual sales for items that fluctuate widely and average sales for those items that have little change