Projected data Table:
	Denver	Santa Fe
Quarterly volume of units sold in the fourth quarter 20Y2	120,000	120,000
Revenue per unit	$25	$25
Total Variable Costs of Goods Sold	$950,000	$1,670,000
Total Fixed Costs of Goods Sold	$730,000	$0
Total Variable Selling and Administration Expenses	$140,000	$130,000
Total Fixed Selling and Administration Expenses	$280,000	$300,000

Budget Assumptions for Santa Fe Division Projected/Budgeted sales in unit for the fourth Quarter of 20Y2 The percentage of sales increase from one quarter to next quarter Desired Ending Inventory is 12% of the budgeted sales units of the same quarter plus 5,000 units Budgeted Ending inventory units for the fourth quarter of 20Y2 Budget Assumptions for Santa Fe Division Projected/Budgeted sales in unit for the fourth Quarter of 20Y2 The percentage of sales increase from one quarter to next quarter Desired Ending Inventory is 12% of the budgeted sales units of the same quarter plus 5,000 units Budgeted Ending inventory units for the fourth quarter of 20Y2