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Winter Ski Shop specializes in selling ski boots and maintains sales that are extremely seasonal. For the year 2016, the company is trying to decide whether to establish a sales budget based on average sales or on sales estimated by quarter. The unit sales for 2016 are expected to be 12 percent lower than 2015 sales. Unit sales by quarter for 2015 are as follows: Men's ski boots sell for $350, women's sell for $340, and children's sell for $230. Required: Assuming a 12 percent decrease in sales, prepare a sales budget for each quarter of 2016 using: a. Average quarterly sales b. Actual quarterly sales c. Identify the advantage of using each