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,$11,000,13,000,7,000,8,000,10,000],[$Sales priceper unit,$$53\mathrm{.}00,$$$50\mathrm{.}50,$$$50\mathrm{.}50,$$$50\mathrm{.}50,$$$50\mathrm{.}50$