In $2020,$ Rouse & Sons, a small environmental$-$testing firm, performed $10,800$ radon tests for $$310$ each and $15,400$ lead tests for $$220$ each. Because newer homes are being built with lead$-$free

pipes, lead$-$testing volume is expected to decrease by $13\%$ next year. However, awareness of radon$-$related health hazards is expected to result in a $6\%$ increase in radon$-$test volume each year in the near future.

Jim Rouse feels that if he lowers his price for lead testing to $$210$ per test, he will have to face only a $5\%$ decline in lead$-$test sales in $2021.$

Read the requirements.

Requirement $1.$ Prepare the sales budget for Rouse & Sons assuming that prices are held at $2020$ levels.

Sales Budget

For the Year Ended December $31,2021$

Total revenues

Radon tests

Lead tests

Total