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:

	Children's	Women's	Men's	Total
Winter Quarter	200	200	100	500
Spring	200	250	200	650
Summer	400	300	200	900
Fall	200	250	100	550
Total	1000	1000	600	2600

Childrens T-shirts sell for $6 each, womens sell for $10, and mens sell for $11.

Assuming a 10 percent increase in sales, prepare a sales budget for each quarter of 2014 using the following:

a. Average quarterly sales. (Hint: Winter quarter childrens shirts are 275 [1,000 X 1.10/4].)

Summer Fun T-Shirt Shop Sales Budget Quarterly for 2014

	Winter	Spring	Summer	Fall	Totals
Units:
Children's
Women's
Men's
Dollars:
Children's
Women's
Men's
Totals:

b. Actual quarterly sales. (Hint: Winter quarter childrens shirts are 220 [200 X 1.10].)

ummer Fun T-Shirt Shop Sales Budget Quarterly for 2014

	Winter	Spring	Summer	Fall	Totals
Units:
Children's
Women's
Men's
Dollars:
Children's
Women's
Men's
Totals: