C & C Sports Continuing Problem 5-36 The detailed budgets for baseball pants is presented below C&C SPORTS Sales Forecast for 2014 Jan Feb Mar Apr May June July Aug Sep Oct Nov Dec Annual Baseball pants 38,000 20,000 12,000 12,000 12,000 16,000 8,000 6,000 6,000 10,000 20,000 40,000 200,000 Baseball jerseys 12,000 9,000 5,000 4,000 6,000 3,000 2,000 2,000 2,000 4,000 6,000 15,000 70,000 0 1,000 5,000 3,000 18,000 Award jackets 0 0 0 1,000 5,000 3,000 0 0 C&C SPORTS 4th Quarter Sales Budget-Baseball Pants October November December 4th Quarter Budgeted unit sales 10,000 20,000 40,000 70,000 (Exhibit 5-5) Budgeted sales price Budgeted sales revenue $ 12.00 = $120,000 $ 12.00 $480,000 $ 12.00 $840,000 $ 12.00 $240,000