Madison Co.'s sales manager estimates that 200,000 units of product \#486 and 7,000 units of product \(\# 890\) will be sold next year. Quarterly sales estimates for product \#486 are 25,000, \(65,000,50,000\), and 60,000 units for Quarters \(1,2,3\), and 4 , respectively. The selling price of product \#486 is \(\$ 10\), but a \(10 \%\) price increase is forecasted beginning in Quarter 3. Product \#890 is a new product with more features. Sales are estimated to be 2,000 units in Quarter 3 and 5,000 units in Quarter 4. The selling price of Product \#890 is expected to be \(\$ 15\). Prepare a sales budget for the year for Madison Co.