WCP23 Waterways Corporation is preparing its budget for the coming year, 2014. The first step is to plan for the first quarter of that coming year. Waterways gathered the following information from the managers.

Sales
	Unit sales for November 2013	112,500
	Unit sales for December 2013	102,100
	Expected unit sales for January 2014	113,000
	Expected unit sales for February 2014	112,500
	Expected unit sales for March 2014	116,000
	Expected unit sales for April 2014	125,000
	Expected unit sales for May 2014	137,500
	Unit selling price	$12

Waterways likes to keep 10% of the next month