Delta Manufacturing has budgeted the following unit sales:

2016 Units

April 25,000

May 40,000

June 60,000

July 45,000

Of the units budgeted, 40% are sold by the Coastal Division at an average price of $15 per unit and the remainder are sold by the Central Division at an average price of $12 per unit.

Instructions

Prepare separate sales budgets for each division and for the company in total for the second quarter of 2017.