Leaf Industries is preparing its master budget for 2021. Relevant data pertaining to its sales budget are as follows:

Sales for the year are expected to total 8,000,000 units. Quarterly sales are 25%, 30%, 15%, and 30%, respectively. The sales price is expected to be Sh 20 per unit for the first quarter and then be increased to Sh 22 per unit in the second quarter.

Required

Prepare a sales budget for 2021 for Leaf Industries incorporating the quarterly budgets.