Beca 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, 2017, the number of tours given were as follows:

First quarter 8,000

Second quarter 10,000

Third quarter 10,000

Fourth quarter 12,000

Assume that sales for each quarter in 2018 will be 26 percent higher than in 2017 and that the price per tour is $86. Prepare a sales budget by quarter for 2018.