Besides cereals, Mr.

Bagga also used to grow flowers for his bouquet shops in Amritsar and
Jalandhar. Usually, Mr. Bagga used to visit these shops every now and then to get the hold of all
the financial transactions. However, due to COVID-19 and complications on the wheat farm he
could not pay any attention to it for the last couple of months. Now, after being relieved from the
wheat harvesting he was eager to have an overview of sales and revenue of these shops and he
asked the managers of these shops to email the detail sales for the last three months, so that, he
can have an aggregated view of the flower business for the period of lockdown. The shop
manager at Amritsar who has some experience of MS Excel emailed him the sales detail as
explained in Exhibit 1.
When Mr. Bagga received the mail, he realized this is not what he wanted. The excel report
requires a good amount of expertise and work, before a useful information can be extracted. He
would like to correct his mistake by providing a specific guideline to keep the record of sales.
You are assigned the task to prepare these guidelines.
Exhibit 1.
Quantity Quantity Quantity
Bouquet Type March April May Unit Price
Premium Rose Bouquet with Vase 100 12 13 600.00
Seasonal Floral Arrangement,
Premium 100 15 18 190.00
Standard Red Roses, Dozen 40 7 30 250.00
Standard Yellow Roses, Dozen 35 4 25 350.00
Daffodil Bouquet 20 11 26 140.00
Lilies Bouquet 93 22 0 149.00
Carnation Bouquet 37 15 0 150.00
Snodrops Bouquet 91 27 0 250.00
Mangolia Bouquet 62 27 19 250.00
Azalia Bouquet 81 17 42 225.00
Anemone Bouquet 98 30 41 165.00
Callalily Bouquet 54 19 37 200.00
Delphinium Bouquet 92 30 38 199.00
Stranger Lily Bouquet 37 15 19 149.00