The operating results for 2013 for this department are as follows: Untitled.png In 2013, the department sold 5,400 units and the retail sales price per unit was $6.00. The purchase price per unit was $4.00. A portion of the salaries, $8,000, was allocated to that department. Both the controller and the sales manager made planning assumptions for the 2014 budget year. They projected a 6% increase in the number of units to be sold and that both the selling