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 quarter	200	250	200	650
Summer quarter	400	300	200	900
Fall quarter	200	250	100	550
Total	1,000	1,000	600	2,600

Childrens T-shirts sell for $10 each, womens sell for $14, and mens sell for $15.

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].)

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

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline & & & & \begin{tabular}{l} Uummer Fun \\ Sales \\ Quarterly \end{tabular} & \begin{tabular}{l} T-S \\ Bud \\ y fo \end{tabular} & \begin{tabular}{l} hirt Shop \\ get \\ 2014 \end{tabular} & & & & \\ \hline & & Winter & & Spring & & Summer & & Fall & & Year Totals \\ \hline Units: & & & & & & & & & & \\ \hline Children's & & 275 & & 275 & & 275 & & 275 & & 1,100 \\ \hline Women's & & 275 & & 275 & & 275 & & 275 & & x \\ \hline Men's & & 165 & & 165 & & 165 & & 165 & & 660 \\ \hline Dollars: & & & & & & & & & & \\ \hline Children's & $ & 2,750 & $ & 2,750 & $ & 2,750 & $ & 2,750 & $ & 11,000 \\ \hline Women's & & 3,850 & & 3,850 & & 3,850 & & 3,850 & & 15,400 \\ \hline Men's & & x & & x & & x & & x & & x \\ \hline Totals & $ & x & $ & x & $ & x & $ & x & $ & x \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & & & & \begin{tabular}{l} ummer Fun \\ Sales \\ Quarterly \end{tabular} & \begin{tabular}{l} T-S \\ Bud \\ y fo \end{tabular} & \begin{tabular}{l} thirt Shop \\ get \\ r 2014 \end{tabular} & & & \\ \hline & & Winter & & Spring & & Summer & & Fall & Year Totals \\ \hline Units: & & & & & & & & & \\ \hline Children's & & 220 & & 220 & & 440 & & 220 & 1100 \\ \hline Women's & & 220 & & 275 & & 330 & & 275 & 1100 \\ \hline Men's & & 110 & & x & & 220 & & 110 & 660 \\ \hline Dollars: & & & & & & & & & \\ \hline Children's & $ & 2200 & $ & 2200 & $ & 4400 & $ & 2200 & 0x \\ \hline Women's & & 3080 & & 0x & & 0x & & 0x & 0x \\ \hline Men's & & 0 & & 0x & & 0x & & 0x & 0x \\ \hline Totals & $ & 0x & $ & 0x & $ & 0x & $ & 0x & 0x \\ \hline \end{tabular}