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The Cooke Batting Company manufactures wood baseball bats. Cooke's two primary products are a youth bat, designed for children and young teens, and an adult bat, designed for high school and college-aged players. Cooke sells the bats to sporting goods stores and all sales are on account. The youth bat sells for $45; the adult bat sells for $65. Cooke's highest sales volume is in the first three months of the year as retailers prepare for the spring baseball season. Cooke's balance sheet for December 31, 2016, follows: EEB (Click the icon to view the balance sheet.) Other data for Cooke Batting Company for the first quarter of 2017: (Click the icon to view the other data) Read the requirements Requirement 1. Prepare Cooke's sales budget for the first quarter of 2017 Cooke Batting Company Sales Budget For the Quarter Ended March 31, 2017 Youth Bats Adult Bats Total The Cooke Batting Company manufactures wood baseball bats. Cooke's two primary products are a youth bat, designed for children and young teens, and an adult bat, designed for high school and college-aged players. Cooke sells the bats to sporting goods stores and all sales are on account. The youth bat sells for $45; the adult bat sells for $65. Cooke's highest sales volume is in the first three months of the year as retailers prepare for the spring baseball season. Cooke's balance sheet for December 31, 2016, follows: EEB (Click the icon to view the balance sheet.) Other data for Cooke Batting Company for the first quarter of 2017: (Click the icon to view the other data) Read the requirements Requirement 1. Prepare Cooke's sales budget for the first quarter of 2017 Cooke Batting Company Sales Budget For the Quarter Ended March 31, 2017 Youth Bats Adult Bats Total