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Crane 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.Unit SalesProductQuarter 1Quarter 2XQ-10320,00022,000XQ-10412,00015,000No 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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The list of products for each quarter and for the 6 months, units, selling price, and total sales by product and in total are as follows:

Product    Units Selling Price Total Sales

XQ-103  

Quarter1        20000       $15         $300,000

Quarter2        22000       $15        $330,000

6 Months       42000                 $630,000

XQ-104  

Quarter 1         12000       $25        $300,000

Quarter 2 15000       $25        $375,000

6 Months 27000                 $675,000

Total         69000                 $1,305,000

A management accounting strategy called budgetary control compares actual expenditures to planned expenditures or levels of activity by having management create an estimated outlay or level of activity first. This method is helpful for calculating deviations, which will lead to the creation of useful standards and cost management.

To learn more about budgetary control: https://brainly.com/question/29651741

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