Walsh Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations: Budgeted selling price per unit $ 97 Budgeted unit sales (all on credit): January February March April 10,000 12,000 13,300 15,200 Raw materials requirement per unit of output Raw materials cost 4 pounds $ 1.00 per pound Direct labor requirement per unit of output Direct labor wage rate 2.5 direct labor-hours - per direct labor- $ 23.00 hour per direct labor- Predetermined overhead rate (all variable) $ 9.00 hour Variable selling and administrative expense Fixed selling and administrative expense $ 3.10 per unit sold $ 70,000 per month