Children's T-shirts sell for $12 each, women's sell for $16, and men's sell for $17. Assuming a 10 percent increase in sales, prepare a sales budget for each quarter of 2014 using the following: a. Average quarterly sales. (Hint: Winter quarter children's shirts are 275[1,0001.10/4].) b. Actual quarterly sales. (Hint: Winter quarter children's shirts are 220 [200 X 1.10].) 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