Layton Company's sales for 2018 were 150,000 units. Sales volume for 2019 is expected to be 15% higher than that of 2018. Quarterly sales are 20%, 25%, 40%, and 15% of the annual total. The company always keeps 5% of the next quarter's 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 2019? $693,000 $600,000 $660,000 $825,000