Locksafe Company manufactures burglar-resistant commercial door locks. Recently the company began selling locks on the Web, and the company expects sales to increase dramatically compared with the prior year. For the past year, 2017, unit sales were:

First quarter .............................23,000 units

Second quarter......................... 28,000 units

Third quarter ...........................27,000 units

Fourth quarter ..........................32,000 units

Required

Assume that total unit sales for each quarter in 2018 will be 20 percent higher than in 2017 and that the selling price per lock is $25. Prepare a sales budget by quarter for 2018.