Blossom Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for $2022$:

$\backslash$table$[[,$January,February,March,April,May$],[$Estimated unit sales,$9,000,10,000,7,000,9,000,10,000],[$Sales price per unit,$$54\mathrm{.}00,$$$51\mathrm{.}70,$$$51\mathrm{.}70,$$$51\mathrm{.}70,$$$51\mathrm{.}70$