Sales Budget Assume that Stillwater Designs produces two automotive subwoofers: S12L7 and S12L5. The S12L7 sells for $646, and the S12L5 sells for $408. Projected sales (number of speakers) for the coming five quarters are as follows: S12L7 S12L5 First quarter, 2011 800 1,300 Second quarter, 2011 2,200 1,400 Third quarter, 2011 5,600 5,300 Fourth quarter, 2011 4,600 3,900 First quarter, 2012 900 1,200 The vice president of sales believes that the projected sales are realistic and can be achieved by the company,