3. The Downhill Ski Company has forecasted sales in February to be 38,500 pairs of skis. The company has three sales areas, New England, Middle West and Rocky Mountains. The New England area captures about 35% of the sales and the price is $90. The Middle West and Rocky Mountains areas sell 28% and 37%, respectively. The price is $120 in the Middle West and \$165 in the Rocky Mountains. Prepare a sales budget for February for each area