FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKicks best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following:

	Practice Balls				Match Balls
	Units		Selling Price		Units		Selling Price
January	50,000		$8.25		6,000		$16.00
February	56,000		$8.25		8,000		$16.00
March	80,000		$8.25		13,000		$16.00
April	100,000		$8.25		18,000		$16.00

Required:

1. Construct a sales budget for FlashKick for the first three months of the coming year. Show total sales for each product line by month and in total for the first quarter. If required, round your answers to the nearest cent.

FlashKick Company
Sales Budget
For the First Quarter of Next Year
	January	February	March	Quarter
Practice ball:
Units	fill in the blank 45a99dfa2f9705b_1	fill in the blank 45a99dfa2f9705b_2	fill in the blank 45a99dfa2f9705b_3	fill in the blank 45a99dfa2f9705b_4
Unit price	$fill in the blank 45a99dfa2f9705b_5	$fill in the blank 45a99dfa2f9705b_6	$fill in the blank 45a99dfa2f9705b_7	$fill in the blank 45a99dfa2f9705b_8
Sales	$fill in the blank 45a99dfa2f9705b_9	$fill in the blank 45a99dfa2f9705b_10	$fill in the blank 45a99dfa2f9705b_11	$fill in the blank 45a99dfa2f9705b_12
Match ball:
Units	fill in the blank 45a99dfa2f9705b_13	fill in the blank 45a99dfa2f9705b_14	fill in the blank 45a99dfa2f9705b_15	fill in the blank 45a99dfa2f9705b_16
Unit price	$fill in the blank 45a99dfa2f9705b_17	$fill in the blank 45a99dfa2f9705b_18	$fill in the blank 45a99dfa2f9705b_19	$fill in the blank 45a99dfa2f9705b_20
Sales	$fill in the blank 45a99dfa2f9705b_21	$fill in the blank 45a99dfa2f9705b_22	$fill in the blank 45a99dfa2f9705b_23	$fill in the blank 45a99dfa2f9705b_24
Total sales	$fill in the blank 45a99dfa2f9705b_25	$fill in the blank 45a99dfa2f9705b_26	$fill in the blank 45a99dfa2f9705b_27	$fill in the blank 45a99dfa2f9705b_28

2. What if FlashKick added a third linetournament quality soccer balls that were expected to take 40 percent of the units sold of the match balls and would have a selling price of $45 each in January and February, and $48 each in March? Prepare a sales budget for FlashKick for the first three months of the coming year. Show total sales for each product line by month and in total for the first quarter. If required, round your answers to the nearest cent.

FlashKick Company
Sales Budget
For the First Quarter
	January	February	March	Quarter
Practice ball:
Units	fill in the blank ac8afc009034036_1	fill in the blank ac8afc009034036_2	fill in the blank ac8afc009034036_3	fill in the blank ac8afc009034036_4
Unit price	$fill in the blank ac8afc009034036_5	$fill in the blank ac8afc009034036_6	$fill in the blank ac8afc009034036_7	$fill in the blank ac8afc009034036_8
Sales	$fill in the blank ac8afc009034036_9	$fill in the blank ac8afc009034036_10	$fill in the blank ac8afc009034036_11	$fill in the blank ac8afc009034036_12
Match ball:
Units	fill in the blank ac8afc009034036_13	fill in the blank ac8afc009034036_14	fill in the blank ac8afc009034036_15	fill in the blank ac8afc009034036_16
Unit price	$fill in the blank ac8afc009034036_17	$fill in the blank ac8afc009034036_18	$fill in the blank ac8afc009034036_19	$fill in the blank ac8afc009034036_20
Sales	$fill in the blank ac8afc009034036_21	$fill in the blank ac8afc009034036_22	$fill in the blank ac8afc009034036_23	$fill in the blank ac8afc009034036_24
Tournament ball:
Units	fill in the blank ac8afc009034036_25	fill in the blank ac8afc009034036_26	fill in the blank ac8afc009034036_27	fill in the blank ac8afc009034036_28
Unit price	$fill in the blank ac8afc009034036_29	$fill in the blank ac8afc009034036_30	$fill in the blank ac8afc009034036_31	$fill in the blank ac8afc009034036_32
Sales	$fill in the blank ac8afc009034036_33	$fill in the blank ac8afc009034036_34	$fill in the blank ac8afc009034036_35	$fill in the blank ac8afc009034036_36
Total sales	$fill in the blank ac8afc009034036_37	$fill in the blank ac8afc009034036_38	$fill in the blank ac8afc009034036_39	$fill in the blank ac8afc009034036_40