The sales budget is the starting point for the master budget. It is an estimate of the units of product the organization expects to sell times the expected sales price per unit. (Service organizations sales budgets are similar except sales are measured in labor hours rather than in units and revenue is measured as an average hourly billing rate rather than price per unit). Forest's sale of saws last year were as follows: 1^st quarter 11,848 units at $149 each; 2^nd quarter 14,630 units at $140; 3^rd quarter 14,465 units at $133; and 4^th quarter 10,104 units at $147.

Calculate expected saw sales for the next year assuming that sales will increase by 0.22 each quarter. The sales price is expected to be $156 for the entire year.

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