2. Nanook Company sells two products, Aurora and Tundra, with the following seasonal sales pattern: Products Quarter Aurora Tundra 1 40% 20% 2 30% 30% The annual sales budget shows forecasts for the different products and their expected selling price per unit to be as follows: Product Aurora Tundra Units Selling Price 60,000 $ 18 120,000 50 Required: (6 points) a. Discuss the importance of the sales forecast and items that influence its accuracy. b. Prepare a sales budget, in units and dollars, for quarters 1 and 2