2. AW plc produces two products, A and B. The company uses rolling budget and the sales budget for products A and B, in the four quarters of the current year are as follows: Quarters Q1 Q2 Q3 Q4 Budgeted Sales $120,000 $140,000 $160,000 $170,000 While actual sales information for quarter 1 and quarter 2 of the current year are below: Quarters Q1 Q2 53 Sales (in units) 60,000 50,000 Sales price (per unit) $2 The Financial Director of AW plc has proposed that the revised assumption for sales growth should be 4% per quarter for the next four quarters, that is, quarters 3, 4, 1 and 2 (that is, the last two quarters of the current year, and the first two quarters of the following year). Required: Using a rolling budget method, prepare the budget figures for the four quarters, as requested by the Financial Director of AW plc. (9 points)