Petrine Corporation makes one product and it provided the following information to be prepare the master budget for the next of operations months a. The budgeted selling price per unit is $110. Budgeted unit sales for January February March and Apre are 7500, 10,600, 12,000, and 11700 units, respectively. All sales are on credit b. Regarding credit sales, 30% are collected in the month of the sale and 70% in the following month c. The ending finished goods inventory equals 30% of the following month's sales. d. The ending raw materials inventory equals 10% of the following month's raw materials production needs. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $4.00 per pound. e. Regarding raw materials purchases, 40% are paid for in the month of purchase and 60% in the following month The direct labor wage rate is $23.00 per hour. Each unit of finished goods requires 26 direct labor hours g. Manufacturing overhead is entirely variable and is $8.00 per direct labor hour $70,000 h. The variable selling and administrative expense per unit sold is $170. The fouedseling and administrative expense per month The budgeted sales for February is closest to