Raj Bros. sells two products A and B, which are manufactured in one plant. During the year 2009, it plans to sell the following quantities of each product:
Sales Budget Units
|
I Quarter
|
II Quarter
|
III Quarter
|
IV Quarter
|
|
A
B
|
25,000
20,000
|
75,000
40,000
|
1,25,000
45,000
|
45,000
42,000
|
The company plans to sell product A throughout the year at a price of Rs.10 per unit and product B at a price of Rs.16 per unit. A study of the past experience reveals that the company has lost 3% of its billed revenue each year because of return (constituting 2% of loss of revenue) allowances and bad debts (1% loss). You are required to prepare a sales budget incorporating the above information.