Answer:
Budgeted Sales for January 20,800 units at $ 16 = $ 33,2800
Budgeted Sales for February  21,632 units  at $ 16=  $ 346,112
Explanation:
Cameroon Corp. Manufacturers
Sales in Dec  20,000 units at $ 16      $ 320, 000
Growth in Sales = 4 % of $ 20,000= 800
Budgeted Sales units for January = 20,000 + 800= 20,800
Budgeted Sales for January 20,800 units at $ 16 = $ 33,2800
Budgeted Sales for February  21,632 at $ 16=  $ 346,112
Growth in Sales  = 4% of 20,800=  832 units
Budgeted Sales units for February = 20,800 + 832= 21,632