Sales Budget Summer Fun T-Shirt Shop has very seasonal sales. For 2014, management is trying to decide whether to establish a sales budget based on average sales or on sales estimated by quarter. The unit sales for 2014 are expected to be 10 percent higher than 2013 sales. Unit shirt sales by quarter for 2013 were as follows: Winter quarter Spring quarter Summer quarter Fall quarter Total Children's Woimen's Men's Total 200 00 500 250 200 650 300 200 900 250 00 550 1,000 600 2,600 200 200 400 200 1,000 Children's T-shirts sell for $13 each, women's sell for $17, and mer's sell for $18. ng