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Unformatted text preview: should be employed. Otherwise the master budget will be rendered ineffective for planning and control. Format and Example Where the price per unit is expected to remain constant during the period for all units in sales, the sales budget format will be simple as shown below. Company A Sales Budget For the Year Ending December 30, 2010 Quarter 1 2 3 4 Year Sales Units 1,320 954 1,103 1,766 5,143 Price per Unit $91 $92 $97 $112 Total Sales $120,120 $87,768 $106,991 $197,792 $512,671 However if a business sells more than one product having different prices or the price per unit is expected to change during the period, its sales budget will be detailed....
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- Spring '09
- Managerial Accounting