Seawinds Tour Company provides tours of scenic locations in interior BC. The company expects tours taken to increase dramatically compared with the prior year. For the past year, 2022, the numbers of tours given were as follows:

First quarter 8,000

Second quarter 7,000

Third quarter 11,000

Fourth quarter 9,000

Sales for each quarter in 2023 are expected to be 30 percent higher than they were in 2022. The price per tour is $70.

a. Prepare a sales budget for 2023.