McGrath feels that if he lowers his price for lead testing to $170 per test, he will have to face only a 7% decline in lead-test sales in 2021 . Read the requirements. Requirement 1. Prepare the sales budget for McGrath \& Sons assuming that prices are held at 2020 levels. Requirements 1. Prepare a 2021 sales budget for McGrath \& Sons assuming that McGrath holds prices at 2020 levels. 2. Prepare a 2021 sales budget for McGrath \& Sons assuming that McGrath lowers the price of a lead test to $170. Should McGrath lower the price of a lead test in 2021 if the company's goal is to maximize sales revenue