The Minnesota maker of snowmobiles and all-terrain vehicles climbed to a record after boosting its full-year earnings forecast and beating analysts’ estimates for first-quarter sales. The shares have jumped 44 percent this year. Full-year earnings may increase to as much as $4 a share. Polaris forecast earnings of $3.65 to $3.80 a share on Feb. 29. “We gained confidence that 2012 will be another record year for Polaris,’’ said CEO Scott Wine.