Splish 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,$11,000,13,000,7\mathrm{.}000,8,000,10,000],[$Sales price per unit,$$53\mathrm{.}00,$$$50\mathrm{.}50,$$$50\mathrm{.}50,$$$50\mathrm{.}50,$$$50\mathrm{.}50],[$Direct labour hours per unit,$2\mathrm{.}00,2\mathrm{.}00,1\mathrm{.}50,1\mathrm{.}50,1\mathrm{.}50],[$Direct labour cost per hour,$$9\mathrm{.}00,$$$9\mathrm{.}00,$$$9\mathrm{.}00,$$$10\mathrm{.}00,$$$10\mathrm{.}00]]$

Splish has a labour contract that calls for a wage increase to $$10\mathrm{.}00$ per hour on April $1.$ It has installed new labour$-$saving machinery, which will be fully operational by March $1.$

Splish 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 following month's sales, plus $50\%$ of the next month's sales.