Historical sales for 2012 for each of the two products are shown below. Product Sales for 2012 January February March April May June July August September October November December Screwdriver Units 20,100 20,000 19,900 19,000 21,500 22,000 22,000 20,000 19,500 19,000 19,000 18,000 98 98 98 100 100 102 102 102 100 100 100 100 Saws Units 13,500 13,000 13,500 12,000 13,000 14,000 15,000 14,500 13,500 13,000 12,500 12,500 118 120 122 125 125 130 130 130 125 125 125 125 Harvey's sales typically peak in the summer months, beginning with May. Harvey's general manager, Mr. Lipscomb, recommends that the budget be prepared with the units sold in the high sales months of May, June, and July be used as the bases for determining the annual forecast. Mr. Lipscomb's recommendation is that annual sales be budgeted at 64,000 units per month for screwdrivers and 42,000 units per month for saws. Mr. Lipscomb also believes that the budgeted selling price per unit should be equal to the highest selling price that could be achieved in 2012. He would like to budget $102 per unit for screwdrivers and $130 per unit for saws. Mr. Lipscomb states that his management team experimented with pricing in the prior year, beginning with the first month of the year. You review the unit sales and unit selling price information for 2012 and recommend a budget based on 60,000 units of screwdrivers at $100 each and 40,000 units of saws at $125 each. Mr. Lipscomb