Cellular Solutions Inc. had a very successful year in 2013. Based on a $125 average unit selling price, monthly sales during 2013 were as follows:

January	$ 75,000
February	60,000
March	100,000
April	150,000
May	60,000
June	50,000
July	40,000
August	85,000
September	65,000
October	95,000
November	35,000
December	50,000
Total	$865,000

Mr. James, vice president of sales, is preparing the sales budget for 2014. Increased manufacturing costs will make it necessary to increase the selling price by 12 percent. Even with this price increase, the unit volume of sales is expected to increase by 25 percent. The seasonal sales pattern shown for 2013 is expected to continue in 2014.

Prepare the monthly sales unit and dollar budgets for the first quarter of 2014