Prepare the Sales Budget assuming:

Expected sales volume: $8,000$ units for the first quarter, an increase of $20\%$ is expected for the second quarter, a decrease of $10\%$ for the third quarter, and an increase of $25\%$ for the fourth quarter

The sales price should be $$75\mathrm{.}00$ for the first two quarters and $$82\mathrm{.}50$ for the last two quarters.