. Michah Mack Auto Parts Prepare Michah's first year budget. Sales Jan Sales Price COGS Units Standard Size Carburetors 250 60% of sales 50 Qtr. 1 - Sales increase by 1% per month Qtr. 2 - Sales increase by 5% per month Qtr. 3 - Sales increase by 4% per month Qtr. 4 - Sales decrease by 3% per month Year 2 Sales increase by 10%, Year 3 sales increases by 15%, all expenses remain the same