Oregon Adventures provides tours of scenic locations in Oregon. The company expects tours taken to increase dramatically compared with the prior year.

For the past year, 2021, the number of tours given were as follows.

First quarter

6,000

Second quarter

7,000

Third quarter

10,000

Fourth quarter

9,000

Instructions:

Assume that sales for each quarter in 2022 will be 35% higher than 2021 and that the price per tour is $75. Prepare a sales budget by quarter for 2022.