YEAR 1	YEAR 2	YEAR 3
	Sep-13 - Feb-14	Mar-14 - Aug-14	Sep-14- Feb-15	Mar-15 - Aug-15	Sep-15- Feb-16	Mar-16 - Aug-16
UNIT SALES	450	510	480	540	540	540
X PRICE PER UNIT	$120	$120	$120	$120	$120	$120
TOTAL SALES	$54,000	$61,200	$57,600	$64,800	$64,800	$64,800

SALES BUDGET YEAR 1 -2 -3 for your review. Is my Sales budget correct based on above information ? Thanks

Sales projections have been made keeping in mind production capability and skill. For the first year Sherry estimated she would produce 3.75 sweaters per day for the first six months of the year and 4.25 per day for the second half of the year. In the second year, she estimated that this production would increase to 4 sweaters for the first half of the year and 4.5 sweaters for the remainder of the year. In the third year of production, Sherry estimated that production would remain at 4.5 sweaters per day. She was presuming a 5 day production week for 4 weeks per month. As the selling price of sweaters sold to a shop differed from that of sweaters sold at a items will be produced; however, sales projections had not been made for these items. craft show, she presumed that her average selling price would be $120 per sweater. Other smaller items will be produced; however, sales projections had not been made for these items.

TUTORS : Please advise if you wish to see all the complete case study. I provided just the part of the sales budget calculations.