Sales, Production, and Material Purchases Budgets Curiosity Corner sells books and various other reading-related products. One of the store's most popular reading-related products is a book pillow for hard-cover and soft-cover books. The pillows sell for $8.00 each. Originally, the pillows were handmade by a local artisan. The store's owner has been impressed with the demand for the pillow and has recently begun a small manufacturing company to produce and distribute the pillows to other stores. Estimated sales for the fourth quarter (in units) are as follows: Each pillow requires yard of fabric that costs, on average, $6 per yard. Required: A. Prepare a sales budget for the fourth quarter based on the above information.