Terrill Company makes and sells two types of shaving cream: foamy, and gel. Last year, Foamy sold for $2.30 per can, and Gel sold for $3.15 per can. Sales volume was as follows:

	Quarter 1		Quarter 2		Quarter 3		Quarter 4
Foamy	76,000		80,000		82,000		70,000
Gel	50,000		80,000		90,000		60,000

Terrill expects sales for Foamy to increase by 5% over the same quarter last year. The Gel price will increase to $3.50, but aggressive advertising is expected to raise volume by 5% in quarters 1 and 4 and by 10% in quarters 2 and 3.

Prepare a sales budget for the coming year.

Terrill Company
Sales Budget
	Quarter 1	Quarter 2	Quarter 3	Quarter 4
Foamy	$	$	$	$
Gel