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-person spa price, to cover anticipated increases in raw materials prices. Units Sales Price 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 2-person spa $1,350 500 500 400 600 4-person spa $2,500 400 300 300 400 (a) Your answer is correct. Prepare Wildhorse's sales budget for 2021. 2nd Quarter 500 3rd Quarter 4th Quarter 400 600 Annual 2000 1350 $ 1350 $ 1350 $ 1350 675,000 300 540,000 300 810000 4001 2700000 1400 2.500 $ 2500 $ 2500 $ 2500 750,000 $ 750000 $ 1000000 $ 3500000 1425000 1290000 $ 1810000 $ 6200000