3. Boston Industries is preparing its master budget for 2021 . Relevant data pertaining to its sales budget are as follows: Sales for the year are expected to total 220,000 units. Quarterly sales are 25%,30%, 15%, and 30%, respectively. The sales price is expected to be $2.15 per unit for the first quarter and then be increased to $2.25 per unit in the second quarter. Instructions Prepare a sales budget for 2021 for Boston Industries