please help with these 3 problems

Where do most companies start in the budgeting process? a. They estimate expected profits. b. They look at past years performance C. They look at competitors' future plans. d. They estimate expected production Layton Company's sales for 2014 were 160,000 units Sales volume for 2015 is expected to be 10% higher than that of 2014. Quarterly sales are 15%, 25%, 40%, and 20% of the annual total. The company always keeps 5% of the next quarter's sales as ending inventory The sales price is expected to be $20 per unit for the first three quarters and 6% higher for the last quarter What is the sales budget for the first quarter of 2015? a $480.000 b.$528,000 c. $800,000 d $880,000 The difference between a budget and a standard is that a a budget expresses what costs were, while a standard expresses what costs should be D a budget expresses management's plans, while a standard reflects what actually happened c a budget expresses a total amount while a standard expresses a unit amount d. standards are excluded from the cost accounting system, whereas budgets are generally incorporated into the cost accounting system