Brown Company manufactures luggage sets. Brown sells its luggage sets to department stores. Brown expects to sell 1,700 luggage sets for $180 each in January and 2,050 luggage sets for $180 each in February. All sales are cash only. Prepare the sales budget for January and February.

Brown Company Sales Budget Two Months Ended January 31 and February 28 \begin{tabular}{l||l||l|l|l|} & \multicolumn{1}{c||}{ January } & February \\ \hline \hline Budgeted luggage sets to be sold & \\ Sales price per set & & \\ \hline Total sales & & \\ \hline \end{tabular}