Crane Enterprises is a portable hot tub manufacturer. The company produces both 2-person and 4-person hot tubs. Matthew Young, 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 10 percent increase in the 4-person spa price, to cover anticipated increases in raw materials prices. Prepare Crane's sales budget for 2021 . 4th Quarter Annual 2000 $ 1250 $2500000$250 1200 On December 31, 2020, Crane had 80, 2-person spas in stock-fewer than the desired inventory level of 100, based on the following quarter's sales. The company has budgeted for sales of 500, 2-person spas in the first quarter of 2022. Prepare the 2021 production budget for 2-person spas