Executive officers of Weston Company are wrestling with their budget for the next year. The following are two different sales estimates provided by two difference sources. Weston Solution Budget as per sales Manager Particulars 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Sales   450,000.00   360,000.00       320,000.00   540,000.00   1,670,000.00 COGS   270,000.00   216,000.00       192,000.00   324,000.00   1,002,000.00 Ending inventory     21,600.00     19,200.00         32,400.00     36,000.00 Opening Inventory     30,000.00     21,600.00         19,200.00     32,400.00 Purchases = COGS+Ending inv - Opening Inv   261,600.00   213,600.00       205,200.00   327,600.00   1,008,000.00 Budget as per Marketing Consulatant Particulars 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Sales   600,000.00   480,000.00       420,000.00   700,000.00   2,200,000.00 COGS   360,000.00   288,000.00       252,000.00   420,000.00   1,320,000.00 Ending inventory     28,800.00     25,200.00         42,000.00     36,000.00 Opening Inventory     30,000.00     28,800.00         25,200.00     42,000.00 Purchases = COGS+Ending inv - Opening Inv   358,800.00   284,400.00       268,800.00   414,000.00   1,326,000.00 .