Spirit Company sells three products with the following seasonal sales pattern:

Products

Quarter A B C

1 40% 30% 10%

2 30% 20% 40%

3 20% 20% 40%

4 10% 30% 10%

The annual sales budget shows forecasts for the different products and their expected selling price per unit as follows:

Product Units Selling Price

A 50,000 $ 4

B 125,000 10

C 62,500 6

Required:

Prepare a sales budget, in units and dollars, by quarters for the company for the coming year.