Sandhill Enterprises is a portable hot tub manufacturer. The company produces both 2-person and 4-person hit tubs. Anthony Walker, the compan's sales manager, prepared the following sales forcast for 2021. The forecasted sales price included 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 Units Sales Price 1st quarter 2-person spa $ 1,200 4-person spa $ 2,800 450 450 2nd Quarter 3rd quarter 350 4th quarter 300 200 200 550 300 A.) Prepare Sandhill's sales budget for 2021 B) On Deceber 31, 2020, Sandhill had 70, 2-person spas instock-fewer than the desired inventory level of 90, based on the following quarter's sales. The company has budgeted for sales of 400 2-person spas in the first quarter of 2022 Prepare the 2021 production budget for 2-person spas 1st quarter 2nd quarter 3rd quarter 4th quarter annual 1st quarter 2nd quarter 3rd quarter 4th quarter annual 2 person spas Budgeted unit sales Budgeted 450 450 350 550 1,800 unit sales budgeted 450 450 305 550 1800 Budgeted Sales Pric 1,200 1,200 1,200 1,200 1,200 ending inventory 90 80 Total units Budgeted revenue 540,000 540,000 420,000 660,000 2,160,000 required 540 1880 Beginning inventory -70 -90 -70 Budgeted 4-person production 470 1810 Budgeted unit sales 300 Budgeted Sales Pric Budgeted revenue 2,800 840,000 Total Revenue 1,380,000 200 2,800 560,000 1,100,000 200 2,800 560,000 980,000 300 2,800 840,000 1,500,000 1,000 2,800 2,800,000 4,960,000