Waterway & Cullumber Fabricators produces commemorative bricks that organizations use for fundraising projects. Gary Waterway, the company's vice president of marketing, has prepared the following sales forecast for the first six months of the coming year. The company plans to sell the bricks for $16 each. January February March May June 27,000 April 36,000 30,000 34,000 28,000 37,000 Prepare Waterway & Cullumber's sales budget for the first quarter of the coming year. January February March Quarter Budgeted units sold Budgeted sales price Budgeted revenue $ $ $ $ $ $ $ $ $