D2. A. Al Danish LLC manufactures washing machines, air conditioners and refrigerators. The sales divisions of the company includes: East and West. Sales estimates for the year ending 31st December 2019 were as follows: Washing Machines: East 150 and West 150 Air conditioners: East 120 and West 100 Refrigerators: East 200 and West 150 Sales Price: Washing Machines - OMR 110; Air conditioners - OMR 100 and Refrigerators - OMR 120 in both the divisions. Arrangements are made for extensive sales promotions in both the divisions and sales in east division is expected to increase by 20% and west division sales is to increase by 10%. Prepare sales budget for the year ending 31st December 2019. (5 Marks) B. Explain ANY FIVE important factors that Al Danish LLC should consider when preparing the sales budget for the period. Justify the factors considered with suitable examples