The Bag Corporation is a distributor of high end golf bags. In the past, The Bag Corporation produced and sold the golf bags. Over time, they realized it was cheaper to buy the golf bags fully assembled and resell them to the public, therefore eliminating their need for a manufacturing plant. The Bag Corporation pays $60 per golf bag and sells them for $180.

1. Prepare a 2021 (January December) Revenue Budget (for units and sales dollars) for The Bag Corporation. They anticipate selling 6,000 golf bags in January 2021 and increasing that number by 1% each month.