1. Create a Sales Budget based on the information above with 240,000 backpacks sold by sales mix

given this info how would I find the sales unit forecasted

Facts and Numbers from last year 2020: Year 2020 Pack ABC Pack Leather Pack Basic Yearly Unit Sales 90,000 60,000 150,000 Sales Mix Percentage 30% 20% 50% Selling Price Per Unit $15.99 $24.99 $13.99 Variable Cost: Direct Material $3.00 $4.50 $5.50 Variable Cost: Direct Labor $3.20 $8.00 $4.80 Direct Labor Hours per backpack 20 .50 30 Direct Labor Workers were paid an average of $16 per hour in 2020. Fixed: Manufacturing Overhead was $348,000 for the year 87,000 direct labor hours (actual activity base) Also, in 2020 the Company had the following period costs for the year: Executive Salaries $182,000 Administrative Costs and HR Costs $65,000 Marketing Costs $47,000 IT (Technology Costs) $15,000 Rent & Utilities on Office Building for Exe & Admin $24,000 In 2021, currently the Company raised prices on all three products but as a result sales are forecasted to drop plus COVID19 issues. Direct material cost of Pack Basic went up significantly due to COVID and imported material from overseas. See new facts, for 2021: Year 2021 Pack ABC Pack Leather Pack Basic Yearly Unit Sales 70,000 40,000 130,000 Sales Mix Percentage 30% 20% 50% Selling Price Per Unit $16.99 $26.99 $15.99 Variable Cost: Direct Material $3.00 $4.50 $9.00 Variable Cost: Direct Labor $3.20 $8.00 $4.80 Direct Labor Hours per backpack .20 .50 .30 Direct Labor Workers were paid an average of $16 per hour in 2021. Fixed: Manufacturing Overhead is "Estimated" to be $382,500 for the year 85,000 direct abor hours (estimate activity base) Also, in 2021 the Company management estimates the following period costs for the year: Executive Salaries $175,000 Administrative Costs and HR Costs $65,000 Marketing Costs $55,000 IT (Technology Costs) $15,000 Rent & Utilities on Office Building for Exe & Admin $25,000