Oregon Adventures provides tours of scenic locations in Oregon. The company expects tours taken to increase dramatically compared with the prior year. For the past year, 2020, the number of tours given were as follows: 

First quarter.......................6,000 

Second quarter..................7,000

Third quarter...................10,000 

Fourth quarter..................9,000 

Required 

Assume that sales for each quarter in 2021 will be 35 percent higher than in 2020 and that the price per tour is $75. Prepare a sales budget by quarter for 2021.