Sheung Electronics produces and sells two models of calculators, XQ-103 and XQ-104. The calculators sell for HK$150 and HK$250, respectively. Because of the intense competition Sheung faces, management budgets sales semiannually. Its projections for the first 2 quarters of 2020 are as follows.

No changes in selling prices are anticipated.

Instructions

Prepare a sales budget for the 2 quarters ending June 30, 2020. List the products and show for each quarter and for the 6 months, units, selling price, and total sales by product and in total.

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Unit Sales Quarter 2 Product Quarter 1 XQ-103 XQ-104 20,000 22,000 12,000 15,000