Budgeted sales for the first quarter tor Shelley Company, a manufacturer, are follow Baded Blunt January 15.000 February 100,000 HATCH 110,000 The company atwaye maintain investory of the Goods equal to 15 percent of the tradites Dudgeted production in unite for February would be 104,500 100,000 112,000 105,000 97,000