Sipacore 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 21,160 units Second quarter 25,760 units Third quarter 24,840 units Fourth quarter 29.440 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. Sipacore Company Sales Budget For the Year Ending December 31, 2021 Third Quarter First Quarter Second Quarter Projected sales Sales price per unit Budget revenue for 2021 $ Fourth Quarter