ZED Ltd. manufactures two categories of products, Omega and Theta. These products are sold through two primary distribution channels, Online Portals…

ZED Ltd. manufactures two categories of products, Omega and Theta. These products are sold through two primary distribution channels, Online Portals and Retail Stores. In the current financial year, Omega performed exceptionally well online due to a viral trend, while Theta saw a surge in retail stores. The following information is available for the year 2025-26: Product Channel Budgeted Sales Actual Sales Selling Price per unit (For Budgeted and Actual Sales) Omega Online 1000 units 1200 units 15,000 Retail 800 units 700 units 18,000 Theta Online 500 units 450 units 40,000 Retail 400 units 500 units 45,000 Market research indicates that Omega series is facing stiff competition offline, therefore, management has decided to reduce the price by 10% across both channels. Theta series has gained luxury status, so the management has decided to increase the price by - 5,000 per unit for both Online and Retail sales. Based on these price changes, the Sales Manager has submitted the following estimates of increase in sales for the year 2026-27 over the original budgeted sales: Product Online Channel Retail Channel Omega + 15% +5% Theta + 10% +20% Furthermore, the company has signed a contract for an Influencer Marketing Campaign. It is estimated that for the year 2026-27 this campaign will generate the following additional sales: Product Online channel Retail Channel Omega 200 units Nil Theta 100 units 50 Units You are required to prepare: (i) Sales Budget for 2026-27 after incorporating the above estimates. (ii) Statement showing Budgeted and Actual Sales for 2025-26.