In 2017, McGrath & Sons, a small environmental-testing firm, performed 12,400 radon tests for $300 each and 15,600 lead tests for $200 each. Because newer homes are being built with lead-free pipes, lead-testing volume is expected to decrease by 12% next year. However, awareness of radon-related health hazards is expected to result in a 4% increase in radon-est volume each year in the near future. Jim McGrath feels that if he lowers his price for lead testing to S180 per test, he will have to face only a 5% decline in lead-test sales in 2018. Read the requirements. Requirement 1. Prepare the sales budget for McGrath & Sons assuming that prices are held at 2017 levels. Sales Budget For the Year Ended December 31, 2018 Total revenues Radon tests Lead tests Total Change in volume Selling price Units sold in 2017 Units sold in 2018