i. Sales Budget

Grand Company has three branches in Oman; Muscat, Salalah, and Sohar and it sells three products. The estimates for 2023 are given in the table below.

	Product A	Product B	Product C
Selling price per unit	25	35	42
Units to be sold	2000	3000	4000
Estimated return %	6	8	12

Table below shows the breakdown of Units to be sold per branch.

Branch	Product A	Product B	Product C
Muscat	600	900	1500
Salalah	400	1000	800
Sohar	300	500	900