Company X does work. The company expects increase compared with the prior year.

For the past year, 2014, the number of tours given were as follows:

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

Assume that sales for each quarter in 2015 will be 32 percent higher than in 2014 and that the price per tour is $69. Prepare a sales budget by quarter for 2015.

Oregon Adventures Sales Budget For the Year Ending December 31, 2015
First Quarter	Second Quarter	Third Quarter	Fourth Quarter	Year
Projected sales
Sales price per unit	$	$	$	$	$
Budget revenue for 2015	$	$	$	$	$