Cellular Solutions Inc. had a very successful year in 2013. Based on a $125 average unit selling price, monthly sales during 2013 were as follows: January $ 75,000 February 60,000 March 100,000 April 150,000 May 60,000 June 50,000 July 40,000 August 85,000 September 65,000 October 95,000 November 35,000 December 50,000 Total $865,000 Mr. James, vice president of sales, is preparing the sales budget for 2014. Increased manufacturing costs will make it necessary to increase the selling price by 12 percent. Even with this price increase, the unit volume of sales is expected to increase by 25 percent. The seasonal sales pattern shown for 2013 is expected to continue in 2014. Prepare the monthly sales unit and dollar budgets for the first quarter of 2014