Create a Sales Budget based on the information below. The company sales backpacks. Three different types each with their own purpose. The company has sold 80,000 backpacks, use similar numbers but assumptions can be made based on what has been sold over a 12- month period. Show each month. 2020 backpack 1 backpack 2 backpack 3 unit sales (yearly) 27,000.00 18,000.00 45,000.00 sales mix % 30% 20% 50% Price per unit $ 95.99 $ 124.99 $ 103.99 variable cost: direct material $ 30.00 $ 40.50 $ 50.50 variable cost: direct labor $ 3.20 $ 8.00 $ 4.80 Direct Labor Hours 1 1.5 0.75 2021 backpack 1 backpack 2 backpack 3 unit sales (yearly) 24,000.00 16,000.00 40,000.00 sales mix % 30% 20% 50% price per unit $ 96.99 $ 126.99 $ 105.99 variable cost: direct material $ 30.00 $ 40.50 $ 90.00 variable cost: direct material $ 3.20 $ 8.00 $ 4.80 direct Labor Hours 1 1.5 0.75