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Speedway Adventures provides tours of scenic locations in Oregon. The company expects tours taken to increase dramatically compared with the prior year. For the past year, 2017, the number of tours given were as follows:

First quarter		7,000
Second quarter		9,000
Third quarter		8,000
Fourth quarter		10,000

Assume that sales for each quarter in 2018 will be 25 percent higher than in 2017 and that the price per tour is $74. Prepare a sales budget by quarter for 2018.

Speedway Adventures Sales Budget For the Year Ending December 31, 2018
	First Quarter	Second Quarter	Third Quarter	Fourth Quarter	Year
Projected sales
Sales price per unit	$	$	$	$	$
Budget revenue for 2018	$	$	$	$	$