Sunland Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for $2027.$

$\backslash$table$[[,$January,February,March,April,May$],[$Estimated unit sales,$11,280,13,160,12,220,10,340,10,340],[$Unit selling price,$$40,$$$37\mathrm{.}5,$$$37\mathrm{.}5,$$$37\mathrm{.}5,$$$37\mathrm{.}5$