Sales Budget by District and Products. The Lambertson Wholesale Company completed a survey of its

Sales Budget by District and Products. The Lambertson Wholesale Company completed a survey of its prospective sales during the year 19B based on 19A results. Summarized by product and by district, these estimates in units for the year are:

Pennsylvania New Jersey

Total

Product A . Product B .

990

1,540

594

880

1,584

2,420

4,004

It has been the experience of the company that the sales estimates have normally been 10% in excess of actual sales, disregarding other influencing factors.

After adjusting for salesmen's variations in estimating, it is necessary to adjust for normal growth of product. It is expected that sales of Product A will be 10%

more than in 19A, and sales of Product B will be 5% less.

In the past, when general business was 20% under normal, the corporation's business was 30% under normal; when general business was above normal, the reverse was true. In 19B, business in general was expected to be 10% below normal according to reliable estimates.

The budget executive's estimate of sales after correction for normal growth but before considering business trends is 4,000 units.

Required: An estimated sales budget by district and by product.