AS part of the continued advancement of technology, a drone camera market has emerged in recent years. The drone camera market has been growing as more photography enthusiasts have begun adopted this high-tech approach to capturing still images and video using remotely controlled devices. Eager to capture a share of this growing market, Forward Drones entered the market in early 2021. Forward Drones manufacturescamera drones, selling primarily to retailers. Forward Drones is pleased with its financial performance over its first few years of operations, optimistic to achieve continued financial success. For planning and control purposes the company utilizes a monthly master budget, which iS usually developed at least three months in advance. The company has a fiscal year ending December 31. It is now December 2022. You have been asked to prepare the Master Budget for the quarter ending March 31, 2023. Based on your discussions with the various departments throughout the company, you have collected the following relevant information for preparing the budget: Sales 1. The marketing department is forecasting the following monthly sales for the quarter ending March 31, 2023: MONTH Janua 2023: Februa 2023 March 2023 UNITS SOLD 80 units 90 units 100 units PRICE $1,700 each $1,700 each 1 700 each Sales will increase by about 10% per month after March