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	October	350,000
May	180,000	November	200,000
June	225,000	December	150,000

Prepare a monthly sales budget for the coming year on the basis of the above data.