Problem D5-31 Sheffield Enterprises is a boutique guitar manufacturer. The company produces both acoustic and electric guitars for rising and established professional musicians. Vanessa Aaron, the company's sales manager, prepared the following sales forecast for 2018, The forecasted sales prices include a 5% increase in the acoustic guitar price and a 10% increase in the electric guitar price, to cover anticipated increases in raw materials prices Sales Price 1st Quarter 2nd Quarter 3rd Quarter 4t Quarter $1,200 $2,370 250 340 290 300 210 340 Acoustic guitar sales Electric guitar sales 400 370 Prepare Sheffield's sales budget for 2018 Sales Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Annual Acoustic: Electric