Tanias Tables makes specially designed coffee tables which currently sell for $240. The entity has developed its web page and is trying to expand customer reach to this form of medium. Sales in dollars for each quarter of 2022 were as follows:

Quarter Ending$31 March$360,00030 June$396,00030 September$420,00031 December$840,000

Due to the change in sales strategy and other operating conditions, Tania expects the following changes to sales for 2023:

Quarter EndingExpected Change31 MarchDecrease by 10%30 JuneIncrease by 10%30 SeptemberIncrease by 20%31 DecemberIncrease by 20%

Tania also believes that the selling price per unit should increase to $320 for the last two quarters of 2023.

Required:

Prepare a sales budget for 2023.