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V 1 ve 3 \'E22-23 Preparing an operating budget 000 Gilbert Industries has budgeted the following unit sales: 2014 Units April 50,000 May 100,000 June 150,000 July 90,000 Of the units budgeted, 40% are sold by the Northern Division at an average price of $15 per unit, and the remainder are sold by the Western Division at an average price of $12 per unit. Prepare separate sales budgets for each division and for the company in total for the second quarter of 2014