here is the info you need: L. C. Body Boards Inc. produces Body Boards for sale at local surf shops. The company is in the process of creating a master budget for the first quarter of 20XX. Sales results from the prior year are: Last Year Units Sold January 190,000 February 210,000 March 215,000 April 199,000 May 194,000 Unit Sales are to expected increase 14% above last year's sales and each unit sells for $53.00.All sales are on credit. The company expects to collect 70% of sales in the month