Richetti Company manufactures burglar-resistant commercial door locks. Recently the company began selling locks on the Web, and the company expects sales to increase dramatically compared with the prior year. For the past year, 2020, unit sales were: First quarter 28,520 units Second quarter 34,720 units Third quarter 33,480 units Fourth quarter 39,680 units Assume that total sales for each quarter in 2021 will be 20 percent higher than in 2020 and that the selling price per lock is $25. Prepare a sales budget by quarter for 2021. Richetti Company Sales Budget For the Year Ending December 31, 2021 First Quarter Second Quarter Projected sales Sales $ $ price per unit Budget revenue for 2021 $ Third Quarter $ $ Fourth Quarter