The budgeting process begins with a projection of sales. Management provides the following estimates for $2021$ and the first two quarters of $2022$:

Projected Sales in Units at $$60$ Selling Price:

$202020212022$

Q$17,0009,000$

Q$28,00010,000$

Q$312,000$

Q$46,00016,000$The budgeting process begins with a projection of sales. Management provides the following estimates for $2021$ and the first two

quarters of $2022$ :

Projected Sales in Units at $$60$ Selling Price: