EMJB Company sells three products with the following seasonal sales pattern:

Products:

Quarter	A	B	C
1	40%	30%	10%
2	30%	20%	40%
3	20%	20%	40%
4	10%	30%	10%
Total	100%	100%	100%

The annual sales budget shows forecasts for the different products and their expected selling price per unit as follows:

Product	Units	Selling Price
A	200,000	$10
B	160,000	40
C	400,000	16

Required: Prepare a sales budget in units and dollars by quarters for the company for the coming year.

Please use the following format:

	First Quarter	Second Quarter	Third Quarter	Fourth Quarter	Year Total
Product A:
Sales (units)
Price x $10
Sales ($)
Product B:
Sales (units)
Price x $40
Sales ($)
Product C:
Sales (units)
Price x $16
Sales ($)
Total dollars