MartinezCompany is preparing its master budget for 2017. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales for the year are expected to total1,700,000units. Quarterly sales are22%,27%,27%, and24%, respectively. The sales price is expected to be $42per unit for the first three quarters and $45per unit beginning in the fourth quarter. Sales in the first quarter of 2018 are expected to be15% higher than the budgeted sales for the first quarter of 2017. Production. Management desires to maintain the ending finished goods inventories at20% of the next quarter's budgeted sales volume. Direct materials. Each unit requires2pounds of raw materials at a cost of $12per pound. Management desires to maintain raw materials inventories at10% of the next quarter's production requirements. Assume the production requirements for first quarter of 2018 are493,000pounds.

Prepare the sales budget by quarters for 2017:

MARTINEZ COMPANY Sales Budget

	Quarter
	1	2	3	4	Year
Expected unit sales
Unit selling price	$	$	$	$
Total sales	$	$	$	$