Sheridan Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for $2025.$

$\backslash$table$[[,$January,February,March,April,May$],[$Estimated unit sales,$10,560,12,320,11,440,9,680,9,680],[$Unit selling price,$$60,$$$57\mathrm{.}50,$$$57\mathrm{.}50,$$$57\mathrm{.}50,$$$57\mathrm{.}50$