Two articles A and B are manufactured in a department. Sales for the year 2003 were planned as follows: Product 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Units Units Units Units Product A 5,000 6,000 6,500 7,500 Product B 2,500 2,250 2,000 1,900 Selling price were OMR. 10 per unit for A and OMR. 20 per unit for B respectively. Average sales return are 10 % of sales and the discounts and bad debts amount to 2% of the total sales. Prepare Sales Budget for the year 2003