Question 3 (9 marks) Part (a) (4 marks) Peter's Creations produces homemade quality pies which currently sell for $8 a pie. The entity has developed its web page and is trying to expand customer reach to this form of medium. Sales in units for each quarter of 2020 were as follows: Units Quarter Ending 31 March 15,000 30,000 30 June 30 September 31 December 40,000 10,000 Due to the change in sales strategy and other operating conditions, Peter expects the following changes to sales for 2021: Quarter Ending 31 March 30 June Expected Change Decrease by 6% Increase by 7% Increase by 4% Decrease by 10% 30 September 31 December Peter also believes that the selling price should increase to $10 for the last two quarters of 2021. Required Prepare a Sales Budget for 2021. Ensure you show all your workings. You may use either word or excel to answer this question but your final submission must be in this one document and not include screen shots or photos as these cannot be reviewed by Turnitin. Please note: you will only be penalised once for an error, please continue with the question even if you are not sure as you may receive marks. P