D3. A. Al Wafiq LLC manufactures desktop and laptop computers. The sales zones of the company includes: East, West and South. Sales estimates for the year ending 31st December 2019 were as follows: Desktop computers: East 50; West 60 and South 40 Laptop computers: East 70; West 60 and South 60 Sales Price: Desktop computers - OMR 150 and Laptop computers - OMR 120 in all the zones. Arrangements are made for extensive sales promotions in all the zones and sales in all the zones are expected to increase by 10%. Prepare sales budget for the year ending 31st December 2019. (5 Marks) B. Explain ANY FIVE important factors that Al Wafiq LLC should consider when preparing the sales budget for the period. Justify the factors considered with suitable examples