please help with part B

Carla Vista Enterprises is a portable hot tub manufacturer. The company produces both 2 -person and 4-person hot tubs. Joseph Moore, the company's sales manager, prepared the following sales forecast for 2021 . The forecasted sales prices include a 5 percent increase in the 2-person spa price and a 10 percent increase in the 4-person spa price, to cover anticipated increases in raw materials prices. (a) Your answer is correct. Prepare Carla Vista's sales budget for 2021. On December 31, 2020, Carla Vista had 80,2-person spas in stock-fewer than the desired inventory level of 100 , based on the following quarter's sales. The company has budgeted for sales of 500,2-person spas in the first quarter of 2022. Prepare the 2021 production budget for 2 -person 5 pas