Locksafe Company manufactures burglar-resistant commercial door locks. Recently, the company began selling locks on the Web, and the company expects sales to increase dramatically compared with the prior year. For the past year, 2022, unit sales were as follows:

First quarter 23,000 units

Second quarter 28,000 units

Third quarter 27,000 units

Fourth quarter 32,000 units

Sales increase each quarter during 2022 20%

selling price per lock $25

Required

prepare sale budget by quarter for 2023

			First Quarter	Second Quarter	Third Quarter	Fourth Quarter	Year
	Sales in units for 2022		23, 000
	Projected sales at 120%
	of prior year
	Sales price per unit		$25
	Budgeted revenue for 2023