A company started its business at the beginning of the year $2023.$ The company sets the unit selling price as $120\%$ of cost of goods sold per unit. $40\%$ of the payment for merchandise purchases is made with cash in the month of purchase, and $60\%$ is expected to be paid in the following month.

The company maintains at the end of each month an inventory of $30\%$ of the next month's cost of goods sold. Budgeted sales for the next three months are as follows.

$\backslash$table$[[$January$,$$$9,000$