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

$\backslash$table$[[$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$