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E9-2 Edington Electronics Inc

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E9-2 Edington Electronics Inc. produces and sells two models of pocket calculators, XQ-
103 and XQ-104. The calculators sell for $15 and $25, respectively. Because of the intense
competition Edington faces, management budgets sales semiannually. Its projections for
the first 2 quarters of 2014 are as follows.

Product Quarter 1 Quarter 2
XQ-103  20,000 22,000
XQ-104  12,000 15,000

No changes in selling prices are anticipated.

Prepare a sales budget for the 2 quarters ending June 30, 2014. List the products and show for
each quarter and for the 6 months, units, selling price, and total sales by product and in total.

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