Kingbird Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for $2022$:JanuaryFebruEstimated unit sales$11,00013,0$Sales price per unit$$47\mathrm{.}00$$$44$Direct labour hours per unit$2\mathrm{.}002$Direct labour cost per hour$$8\mathrm{.}00$$$8$Kingbird has a labour contract that calls for a wage increase to $$9\mathrm{.}00$ per hour on April $1.$ It has installed new labour$-$saving machinery, which will be fully operational by March $1.$Kingbird expects to begin the year with $17,500$ frames on hand and has a policy of carrying an end$-$of$-$month inventory of $100\%$ of the fol $=$ SUPPORTsales, plus $50\%$ of the next month's