1. Sales Budget

   FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKicks best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following:

   	Practice Balls				Match Balls
   	Units		Selling Price		Units		Selling Price
   January	50,000		$8.75		7,000		$16.00
   February	58,000		$8.75		7,500		$16.00
   March	80,000		$8.75		13,000		$16.00
   April	100,000		$8.75		18,000		$16.00

   Required:

   1. Construct a sales budget for FlashKick for the first three months of the coming year. Show total sales for each product line by month and in total for the first quarter. If required, round your answers to the nearest cent.

   FlashKick Company
   Sales Budget
   For the First Quarter of Next Year
   	January	February	March	Quarter
   Practice ball:
   Units
   Unit price	$	$	$	$
   Sales	$	$	$	$
   Match ball:
   Units
   Unit price	$	$	$	$
   Sales	$	$	$	$
   Total sales	$	$	$	$

   Feedback

   The Sales Budget is the projection approved by the budget committee that describes expected sales for each product in units and dollars. The sales budget must be constructed first, before other budgets can be constructed.

   2. What if FlashKick added a third linetournament quality soccer balls that were expected to take 40 percent of the units sold of the match balls and would have a selling price of $45 each in January and February, and $48 each in March? Prepare a sales budget for FlashKick for the first three months of the coming year. Show total sales for each product line by month and in total for the first quarter. If required, round your answers to the nearest cent.

   FlashKick Company
   Sales Budget
   For the First Quarter
   	January	February	March	Quarter
   Practice ball:
   Units
   Unit price	$	$	$	$
   Sales	$	$	$	$
   Match ball:
   Units
   Unit price	$	$	$	$
   Sales	$	$	$	$
   Tournament ball:
   Units
   Unit price	$	$	$	$
   Sales	$	$	$	$
   Total sales	$	$	$	$