b$.$ Actual quarterly sales. $($Hint: Winter quarter children$$s shirts are $220[200$ X $1\mathrm{.}10].)$

Summer Fun T$-$Shirt Shop

Sales Budget

Quarterly for $2014$

Winter Spring Summer Fall Year Totals

Units:

Children's Answer $36$

$220$

Answer $37$

$275$

Answer $38$

$330$

Answer $39$

$275$

Answer $40$

$1,100$

Women's Answer $41$

$1,100$

Answer $42$

$1,320$

Answer $43$

$1,540$

Answer $44$

$1,100$

Answer $45$

$5,060$

Men's Answer $46$

$550$

Answer $47$

$660$

Answer $48$

$770$

Answer $49$

$550$

Answer $50$

$2,530$

Dollars:

Children's Answer $51$

$1,320$

Answer $52$

$1,650$

Answer $53$

$1,980$

Answer $54$

$1,650$

Answer $55$

$6,600$

Women's Answer $56$

$11,000$

Answer $57$

$13,200$

Answer $58$

$15,400$

Answer $59$

$11,000$

Answer $60$

$50,600$

Men's Answer $61$

$6,050$

Answer $62$

$7,260$

Answer $63$

$8,470$

Answer $64$

$6,050$

Answer $65$

$27,830$

Totals Answer $66$

$1,870$

Answer $67$

$2,255$

Answer $68$

$360$

Answer $69$

$65,460$

Answer $70$

$567,650$

c$.$ Suggest advantages of each method.

Which one is not an advantage to preparing a sales budget using average quarterly sales.

Reduces the possibility of being out of stock in most quarters

Minimizes the investment in inventory during low$-$sales quarters

Smoothes the investment in inventory throughout the year

Simplifies the purchasing of inventory