Sales Budget

FlashKick Company manufactures and sells soccer balls for teamsof children in elementary and high school. FlashKick’s best-sellinglines are the practice ball line (durable soccer balls for trainingand practice) and the match ball line (high-performance soccerballs used in games). In the first four months of next year,FlashKick expects to sell the following:

	Practice Balls				Match Balls
	Units		Selling Price		Units		Selling Price
January	50,000		$8.25		7,000		$15.00
February	56,000		$8.25		7,500		$15.00
March	80,000		$8.25		13,000		$15.00
April	100,000		$8.25		18,000		$15.00

Required:

1. Construct a sales budget for FlashKick forthe first three months of the coming year. Show total sales foreach product line by month and in total for the first quarter. Ifrequired, round your answers to the nearest cent.

FlashKick Company
Sales Budget
For the First Quarter of Next Year
	January	February	March	Quarter
Practice ball:
Units
Unit price	$	$	$	$
Sales	$	$	$	$
Match ball:
Units
Unit price	$	$	$	$
Sales	$	$	$	$
Total sales	$	$	$	$

2. What if FlashKickadded a third line—tournament quality soccer balls that wereexpected to take 40 percent of the units sold of the match ballsand would have a selling price of $42 each in January and February,and $45 each in March? Prepare a sales budget for FlashKick for thefirst three months of the coming year. Show total sales for eachproduct line by month and in total for the first quarter. Ifrequired, round your answers to the nearest cent.

FlashKick Company
Sales Budget
For the First Quarter
	January	February	March	Quarter
Practice ball:
Units
Unit price	$	$	$	$
Sales	$	$	$	$
Match ball:
Units
Unit price	$	$	$	$
Sales	$	$	$	$
Tournament ball:
Units
Unit price	$	$	$	$
Sales	$	$	$	$
Total sales	$	$	$	$