In 2020, Rouse & Sons, a small environmental-testing firm, performed 10,800 radon tests for $310 each and 15,400 lead tests for $220 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 6% increase in radon-test volume each year in the near future. Jim Rouse feels that if he lowers his price for lead testing to $210 per test, he will have to face only a 5% decline in lead-test sales in 2021. 1. Prepare a 2021 sales budget for Rouse & Sons assuming that Rouse holds prices at 2020 levels. 2. Prepare a 2021 sales budget for Rouse & Sons assuming that Rouse lowers the price of a lead test to $210. Should Rouse lower the price of a lead test in 2021 if the companys goal is to maximize sales revenue?