You have obtained the following sales data for the past nine months, as well as three months of forecasted data: Month Units sold January 74 February 90 March 210 April 240 May 255 June 205 July 180 August 160 September 90 October (forecast) 85 November (forecast) 70 December (forecast) 65 PR had a one-time special order in April for 15 Ride-Outs that is not expected to occur this upcoming year. One of PR retailers, Outfitters Inc., recently closed. It accounted for 5% of regular sales for January to March, and 8% of regular sales for the remainder of the year. The Ride-Outs currently sell for $1,400 per unit, and the company is planning to increase the selling price by 5% for the coming year. Market research shows that two-wheeled personal transportation vehicles are gaining popularity with those who live in hilly or windy areas and those with reduced fitness levels. As a result, experts are predicting that sales growth in this market will be at least 6% in the coming year. PR requires inventories of finished goods on hand at the end of each month to be equal to 50% of the following month's budgeted sales. PR expects to have 20 units on hand on this December 31 (at year end). I requirea monthly sales budget in both units and dollars for the next fiscal year. In addition, I also need a budget in units to forecast required monthly production to meet expected sales.