Edington Electronics Inc. produces and sells two models of pocket calculators, XQ-103 and XQ-104. The calculators sell for $12 and $25, respectively. Because of the intense competition Edington faces, management budgets sales semiannually. Its projections for the first 2 quarters of 2012 are as follows.

No changes in selling prices are anticipated.

Instructions
Prepare a sales budget for the 2 quarters ending June 30, 2012. List the products and show for each quarter and for the 6 months, units, selling price, and total sales by product and intotal.1

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Unit Sales , Product Quarter 1 Quarter 2 XQ-103 XQ-104 20,000 12,000 25,000 15,000