Milo Company manufactures beach umbrellas. The company is preparing detailed budgets for the third quarter and has assembled the following information to assist in the budget preparation: The Marketing Department has estimated sales as follows for the remainder of the year (in units): July 31,000 October 21,000 August 72,000 November 7,500 September 41,000 December 8,000 The selling price of the beach umbrellas is $11 per unit. All sales are on account. Based on past experience, sales are