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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.

$\backslash$table$[[$Sales$,],[$Unit sales for November $2021,113,000],[$Unit sales for December $2021,101,000],[$Expected unit sales for January $2022,113,000],[$Expected unit sales for February $2022,112,000],[$Expected unit sales for March $2022,117,000],[$Expected unit sales for April $2022,126,000],[$Expected unit sales for May $2022,138,000],[$Unit selling price,$$12$