The Royal Industries has prepared its annual sales forecast, expecting to achieve sales of SAR. 3,000,000 next years. The Controller is uncertain about the pattern of sales to be expected by month and asks you to prepare a monthly budget of sales. The following sales data pertained to the year, which is considered to be representative of a normal year: Month Sales Month Sales January 110,000 July 260,000 February 115,000 August 330,000 March 100,000 September 340,000 April 140,000