21 Calibri (Body) 11 A A Aav Ap BIU.ab X, X APA- AaBbCcDc AaBbCcDc AaBbC AaBbcc AaB 1 Normal T No Spac... Heading 1 Heading 2 Title Font Paragraph Styles 1.Why do successful companies tend to use the bottom-up approach to budgeting? 2.Why is the sales budget the most important component of the master budget? 3. Describe howunits to be producedis calculated in the production budget 4. Why is depreciation deducted at the bottom of the manufacturing overhead budget? 5. Sales Budest. Mills, Inc., expects to sell 100 units in the first quarter, 90 units in the second quarter, 150 units in the third quarter, and 160 units in the fourth quarter. The average sales price per unit is expected to be $3,000. Prepare a sales budget for each quarter and include a column for the year ending December 31. Focus E