EMJB Company sells three products with the following seasonal sales pattern: Products: Quarter A B C 1 40% 30% 10% 2 30% 20% 40% 3 20% 20% 40% 4 10% 30% 10% Total 100% 100% 100% The annual sales budget shows forecasts for the different products and their expected selling price per unit as follows: Product Units Selling Price A 200,000 $10 B 160,000 40 C 400,000 16

Required: Prepare a sales budget in units and dollars by quarters for the company for the coming year.