Cato Company manufactures burglar-resistant commercial door locks. Recently the company began selling locks on the Web, and the company expects sales to increase dramatically compared with the prior year. For the past year, 2017, unit sales were:

First quarter		$25,000	units
Second quarter		31,000	units
Third quarter		29,000	units
Fourth quarter		35,000	units

Assume that total sales for each quarter in 2018 will be 18 percent higher than in 2017 and that the selling price per lock is $24. Prepare a sales budget by quarter for 2018.

	first Quarter	second Quarter	third Quarter	Year
Projected sales
Sales price per unit	$	$	$	$	$
Budget revenue for 2018	$	$	$	$	$