Question 12 (Q 13)

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, 2017, the number of tours given were as follows:

First quarter	6,000
Second quarter	7,000
Third quarter	10,000
Fourth quarter	9,000

Assume that sales for each quarter in 2018 will be 35 percent higher than in 2017 and that the price per tour is $75. Prepare a sales budget by quarter for 2018.