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 $2021,114,000],[$Unit sales for December $2021,103,000],[$Expected unit sales for January $2022,114,000],[$Expected unit sales for February $2022,111,000],[$Expected unit sales for March $2022,116,000],[$Expected unit sales for April $2022,125,000],[$Expected unit sales for May $2022,136,000],[$Unit selling price,$$12$