Sandhill Enterprises is a portable hot tub manufacturer. The company produces both 2-person and 4-person hot tubs. Thomas Taylor, the company's sales manager, prepared the following sales forecast for 2021. The forecasted sales prices include 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 2nd Quarter 3rd Quarter 4th Quarter 2-person spa $1,300 700 700 600 800 4-person spa $2,400 350 250 250 350