The sales budget normally indicates for each product, 1) the quantity of estimated sales and 2) the expected unit selling price. This information is frequently reported by region or by sales representatives.
In estimating the amount of sales for each product, past sales volumes are often used as a starting point. These amounts are revised for factors that are expected to affect future sales, such as the factors listed below:

      - Backlog of unfilled sales orders
      - Planned advertising and promotion
      - Expected industry and general economic conditions
      - Productive Capacity
      - Projected pricing policy
      - Findings of market research studies

    Once an estimate of the sales volume is obtained, the expected sales revenue can be determined by multiplying the volume by the expected unit sales price. The example below shows the budget sales for the company Colt Manufacturing, Inc.

Colt Manufacturing, Inc. Sales Budget For the Year Ending December 31, 2008
Product and Region	Unit Sales Volume	Unit Selling Price	Total Sales
Wallet:
East	287,000	$12.00	$3,444,000
West	241,000	12.00	2,892,000
Total	528,000		$6,336,000
Handbag:
East	156,400	$25.00	$3,910,000
West	123,600	25.00	3,090,000
Total	280,000		$7,000,000
Total revenue from sales			$13,336,000

   For control purposes, management can compare actual sales and budgeted sales by product, region or sales representative. Management would investigate any significant differences and take possible corrective actions.