In 2017, Lippart and Sons a small environmental-testing firm, performed 12,000 radon tests for $320 each and 15,200 lead tests for $230 each. Because newer homes are being built with lead-free pipes, lead-testing volume is expected to decrease by 13% next year. However, awareness of radon-related health hazards is expected to result in a 7% increase in radon-test volume each year in the near future. Jim Lippart feels that if he lowers his price for lead testing to $220 per test, he will have to face only a 6% decline in lead-test sales in 2018.

Prepare the sales budget for Lippart & Sons assuming that prices are held at 2017 levels.

Sales Budget
For the Year Ended December 31, 2018
	Units sold in 2018	Selling price	Total revenues
Radon tests	12,840	320	$4,108,800
Lead tests		230
Total