The first budget is to be for the second quarter of the current
year (April, May and June). To assist in developing the budget
figures, the divisional controller has accumulated the following
information.
Sales: Sales through the first three months of
the current year were 30,000 units. Actual sales in units for
January, February, and March, and planned sales in units over the
next five months, are given below:
January (actual) 6,000
February (actual) 10,000
March (actual) 14,000
April (planned)...