Carla Vista Enterprises is a portable hot tub manufacturer. The company produces both 2-person and 4-person hot tubs. Joseph Moore, the company's sales manager, prepared the following sales forecast for 2021 . The forecasted sales prices include a 5 percent increase in the 2-person spa price and a 10percent increase in the 4-person spa price, to cover anticipated increases in raw materials prices. (a) Prepare Carla Vista's sales budget for 2021