6-21 Sales budget, healthcare. Coronavirus disease 2019 (COVID-19) was first identified in December 2019 and resulted in an ongoing pandemic. There are currently few effective treatments for coronavirus with doctors relying on patients' immune systems. In 2020, a UK-based bio-tech company, Synergy, produced 12,200 A tests for 290 each and 16,400 B tests for 240 each. The firm expects B tests sales to decrease by 10% next year. However, research into the virus is expected increase A test sales by 6% each year in the future. Management at Synergy feels that if the price for B tests is lowered to 230 per test, the firm will see only a 7% decline in B test sales in 2021. Required 1. Prepare a 2021 sales budget for Synergy assuming it holds prices at 2020 levels. 2. Prepare a 2021 sales budget assuming Synergy lowers the price of B tests to 230. Should Synergy lower the price of B tests in 2021 if its goal is to maximize sales revenue