In 2017, Lippart & Sons, a small environmental-testing firm, perform 11,800 radon tests for $290

each and 15,200 lead tests for $220 each. Because newer homes are being built with lead-free pipes, lead-testing volume is expected to decrease by 15% next year. However, awareness of radon-related health hazards is expected to result in a 55% increase in radon-test volume each year in the near future. Jim Lippart feels that if he lowers his price for lead testing to $210 per test, he will have to face only a 77% decline in lead-test sales in 2018.

1.	Prepare a 20182018 sales budget for LippartLippart & Sons assuming that LippartLippart holds prices at 20172017 levels.
2.	Prepare a 20182018 sales budget for LippartLippart & Sons assuming that LippartLippart lowers the price of a lead test to $ 210$210. Should LippartLippart lower the price of a lead test in 20182018 if the company's goal is to maximize sales revenue?