Question 3 Part (a) Budgeting (9 marks) (4 marks) Rima's Rockers makes specially designed rocking chairs which currently sell for $60. 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: Quarter Ending 31 March 30 June 30 September 31 December Units 88,000 66,000 110,000 132,000 Due to the change in sales strategy and other operating conditions, Rima expects the following changes to sales for 2021: Quarter Ending 31 March 30 June 30 September 31 December Expected Change Decrease by 5% Increase by 5% Increase by 10% Increase by 15% Rima also believes that the selling price should increase to $80 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.