Waterways Corporation is preparing its budget for the coming year, 2022. The first step is to plan for the first quarter of that coming year. The company has gathered information from its managers in preparation of the budgeting process. Sales Unit sales for November 2021 112,500 Unit sales for December 2021 102,100 Expected unit sales for January 2022 113,000 Expected unit sales for February 2022 112,500 Expected unit sales for March 2022 116,000 Expected unit sales for April 2022 125,000 Expected unit sales for May 2022 137,500 Unit selling price $12