Andrew the director of a hand sanitizer company believes that the demand for the company's product will continue to grow in 2021. He estimates that sales will reach 15,000 units in the first quarter and 16,000 units in the second quarter. Sales estimates for the third and fourth quarters are 22,000 units and 23,000 units, respectively. To keep its product affordable to a wide range of users, They are committed to holding its selling price per unit at $12 throughout the year. 3. Create the sales budget for 2021: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Projected unit sales......... Sales price per unit...... Projected revenue (Projected unit sales x Sales price per unit)