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 Spring quarter Summer quarter 300 Fall 200 200 100 500 200 250 200 650 400 200 900 quarter 100 550 200 1.000 250 1.000 Total 600 2.600 Children's T-shirts sell for $6 each, women's sell for $10, and men's 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 children's shirts are 275 (1,000 X 1.10/4].) Summer Fun T-Shirt Shop Sales Budget Quarterly for 2014 Winter Spring Summer Fall Year Totals Units: Children's 275 275 275 275 1100 Women's 275 275 275 275 1100 Men's 165 165 165 165 660 Dollars Children's $ 1650 $ 16505 1650 $ 1650 $ 6600 Women's 2750 2750 2750 2750 11000 Men's 1815 1815 1815 1815 7260 Totals $ 6215 5 6215 5 6215 5 6215 5 24860 b. Actual quarterly sales. (Hint: Winter quarter children's shirts are 220 1200 X 1.10].) Summer Fun T-Shirt Shop Sales Budget Quarterly for 2014 Winter Spring Summer Fall Year Totals Units: Children's 220 220 440 Women's 220 275 330 Men's Dollars: Children's $ $ $ $ $ Women's Men's Totals $ $ $ $ 7 $