Sales Budget
Quarterly and annual sales for this year for Steen Manufacturing Company follow. Prepare a sales budget for next year for the company based on the estimated percentage increases shown by product class. Show both quarterly and annual totals for each product class.
| Steen Manufacturing Company Actual Sales Revenue For the Year Ended December 31 | ||||||
| Product Class | January– March | April– June | July– September | October– December | Annual by Totals | Estimated Percent Increases by Product Class |
| Marine products | $ 44,500 | $ 45,500 | $ 48,200 | $ 47,900 | $ 186,100 | 10% |
| Mountain products | 36,900 | 32,600 | 34,100 | 37,200 | 140,800 | 5% |
| River products | 29,800 | 29,700 | 29,100 | 27,500 | 116,100 | 30% |
| Hiking products | 38,800 | 37,600 | 36,900 | 39,700 | 153,000 | 15% |
| Running products | 47,700 | 48,200 | 49,400 | 49,900 | 195,200 | 25% |
| Biking products | 65,400 | 65,900 | 66,600 | 67,300 | 265,200 | 20% |
| Totals | $263,100 | $259,500 | $264,300 | $269,500 | $1,056,400 | |
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