Mountaineers, Inc. makes and sells high-quality backpacking tents. Sally Gimbrel, the controller, is responsible for preparing Mountaineers master budget. She has received the following sales forecast for 2014 from the sales manager.

	January	February	March	April
Forecasted unit sales	2,000	3,500	4,000	9,500
Sales price per unit	$100	$100	$100	$100

Please:

Prepare Mountaineers sales budget for the first quarter.