Layton Companys sales for 2014 were 160,000 units. Sales volume for 2015 is expected to be 10% higher than that of 2014. Quarterly sales are 15%, 25%, 40%, and 20% of the annual total. The company always keeps 5% of the next quarters sales as ending inventory. The sales price is expected to be $20 per unit for the first three quarters and 6% higher for the last quarter. What is the sales budget for the first quarter of 2015? Group of answer choices $480,000 $880,000 $800,000 $528,000