Cordon Ltd$.$ is a company that manufactures and sells a single product, which they call a Bleu. For planning and control purposes they utilize a monthly master budget, which is usually developed at least six months in advance of the budget year. Their fiscal year end is December $31.$

Their sales forecast consisted of these few lines:

$$ For the year ended December $31,2022$: $100,000$ units at $$60\mathrm{.}00$ each$*$

$$ For the year ended December $31,2023$: $110,000$ units at $$60\mathrm{.}00$ each

$$ For the year ended December $31,2024$: $115,000$ units at $$60\mathrm{.}00$ each

$*$Expected sales for the year ended December $31,2022$ are based on actual sales to date and budgeted sales for the duration of the year.

You are provided with the following information:

$1.$ Sales are seasonal with the peak months being summer and winter holidays. The following table shows expected distribution of sales for each month based on percentage of the total budgeted sales. Months Percentage of sales Jan, Feb, Mar $3\%$ each May, Aug, Sept $5\%$ each Apr, Jun, Jul $10\%$ each Oct $11\%$ Nov $15\%$ Dec $20\%$ prepare a master budget sheet