Wildhorse Enterprises is a portable hot tub manufacturer. The company produces both 2 - person and 4 person hot tubs. Kevin Hall, the company's sales manager, prepared the following sales forecast for 2021. The forecasted sales prices include a 5 percent increase in the 2-person spa price and a 10 percent increase in the 4 -persen spa price, to cover anticipated increases ini raw materials prices. (a) Prepare Wildhorse's sales budget for 2021