A company manufacturing three products A, B and C and sells them through three divisions- North, West and South. Sales budget for the current year based on the estimates of sales division managers, were A- North 15,220, West 12,500 and South 17,560: B- North 18,000. West 7,500 and South 8,000: C- North 16,500, West 20,500 and South 6,000. Sales prices are OMR 12, 8 and 10 for A, B, C Respectively in all areas. Actual sales for the current year were:

North West South A 16,200 13,800 18,000 B 12,500 7,000 6,000 C 14,000 16,500 7,500

A Market Research Was Conducted by the management and it was found that product A has favour among the customers, and if its price is increased by OMR 1. Its sale will not be affected. The product B is overpriced, and it is proposed to reduce it by OMR 1. Product C is properly priced, but extensive advertisement is required to push up its sale. On the basis of the above it is expected that percentage increase in sales will be:

Copy North West South A 10% 5% 5% B 10% 5% 10% C 5% 10% 15%

Prepare a sales budget and also show the budgeted actual sales. solve and show the prosess