In the past, TCs sales have been growing slowly; however, things are more positive as management projects that sales of the standard table will grow in the upcoming year due to the improved economy in regional markets. Specifically, while sales of the standard table in the first quarter of 2022 are expected to be the same as those in quarter 4 of 2021 equaling 1800 unist, they are expected to grow by 12% in each subsequent quarter for the remainder of the year. (In quarter 1 of 2023, sales are expected to be the same as in quarter 4 of 2022 for both products.) Prior they were selling each unit at $190 in 2021.Additionally, management believes the price of the standard table can be increased by 5% in quarter 1, 2022 without affecting the sales growth projections. This price will remain in place for the remainder of the year (no further price increases).

With respect to the soon to be introduced deluxe table, beginning in QTR 1, 2022, management is planning to sell the deluxe table for $310 for the entire year. In the quarter 1, management plans to sell 340 tables. However, as the marketplace comes to know about the product, management expects sales volume to increase by 20% in each of the subsequent quarters.

Develop a working financial model using the information provided complete a Sales Budget.