In 2017, Howell & Sons, a small environmental-testing firm, performed 11,600 radon tests for $310 each and 15, 200 lead tests for $230 each. Because newer homes are being built with lead-free pipes, lead-testing volume is expected to decrease by 9% next year. However, awareness of radon-related health hazards is expected to result in a 7% increase in radon-test volume each year in the near future. Jim Howell feels that if he lowers his price for lead testing to $220 per test, he will have to face only a 5% decline in lead-test sales in 2018. Read the requirements. Requirement 1. Prepare the sales budget for Howell & Sons assuming that prices are held at 2017 levels. Sales Budget For the Year Ended December 31, 2018 Total revenues Radon tests S , 2T :: Lead tests Total Requirement 2. Prepare the sales budget assuming that Howell lowers the price of a lead test to $220. Sales Budget For the Year Ended December 31, 2018 S , O B . 1 .. Total revenues Radon tests Lead tests Total Howell V lower the price of a lead test in 2018 if its goal is to maximize sales revenue