Xylia Ceramics makes and sells decorated vases for flower arrangements. As part of the master budget, following information is available for 2024:

January February March April May June Estimated Sales 10,000 12,000 8,000 7,000 11,000 12,000 Sale Price $52.00 $53.00 $54.00 $55.00 $56.00 $60.00 Direct Manufacturing Labour Hour (DMLH) per unit

1.40 1.40 1.50 1.50 1.30 1.20 Wage per DMLH $18.50 $18.50 $20.50 $20.50 $25.00 $26.00 Cost of Materials $15.00 $16.00 $17.50 $19.00 $22.00 $23.00 XylixZa Ceramics expects to have 7,500 vases on hand at 31 December 2023, and it has a policy of carrying an end-of-month inventory of 30% of the following month's sales. July 2024 sales are expected to be 13,000 vases.