Chapter 9 Profit Planning and Flexible Budgets BRIEF EXERCISES: SET A Brief Exercise 9-21 Preparing a Sales Budget Patrick Inc. sells industrial solvents in 5-gallon drums. Patrick expects the following units to be sold in the first 3 months of the coming year: January February March 41,000 38,000 50,000 The average price for a drum is $35. Required: repare a sales budget for the first 3 months of the coming year, showing units and sales re venue by month and in total for the quarter