If we use ArtCraft Pottery as our example, which comes from the article on Budgeting - How to Develop the Operating Budget, the following information can be used to develop the sales budget:
The following is the information for quarters 1 through 4 for ArtCraft Pottery. The selling price per piece of pottery is $10.00. We need the sales budget for each quarter plus the total for the year. These figures were provided by the sales people out in the field.
Sales Budget for ArtCraft Pottery1,0001,500
|Unit Selling Price||X $10||X $10||X $10||X $10||X $10|