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 $2022$:

$\backslash$table$[[,$January,February,March,April,May$],[$Estimated unit sales,$10,000,12,000,7\mathrm{.}000,9,000,9\mathrm{.}000],[$Sales price per unit,$$48\mathrm{.}00,$$$45\mathrm{.}50,$$$45\mathrm{.}50,$$$45\mathrm{.}50,$$$45\mathrm{.}50$