ABC Company’s actual unit sales in the current year for January, February, and March were 20,000, 17,000, and 23,000 units, respectively. Current year selling price is $20. An analysis of general economic trends and specific initiatives at ABC forecasts increases for the coming budget year: sales volume by 10% and sales price by 5%.

Required:
Prepare ABC Company’s budgeted unit sales and total sales volume for the first quarter of the coming year.