objectives that year. information is in place to assist the management team in budgeting for year 2. Additional information: 1. Budgeted selling price is $78/ unit. 2. Desired ending FG Inventory is 25% of the following quarter's sales volume. 3. Beginning FG Inventory on January 1 of Year 2 is expected to be just 770 units. 4. Each unit requires 3 pounds of DM at an estimated cost of $4/ pound. 5. Desired ending DM Inventory is 20% of the following quarter's production needs. 6. Each unit requires 1.2DL hours at an estimated cost of $14/ hour. 7. Variable MOH is applied to units at a budgeted rate of $15/ unit produced. 8. Quarterly Fixed-MOH costs are expected as follows: depreciation on plant assets of $10,800, supervisors' salaries of $21,700, and property taxes and insurance of $4,600. 9. Variable SG\&A expenses are budgeted at a rate of $3/ unit sold. 10. Quarterly fixed SG\&A expenses are expected as follows: sales salaries of $15,400, advertising of $2,500, and executive and administrative salaries of $37,800. Prepare the quarterly sales budget for Crane for its second year of operations. Present budgeted amounts for each quarter and for the year overall