BuildRight Ltd. is a company that manufactures and sells a single product called JUST4U. For planning and control purposes they utilize a monthly master budget, which is developed in advance of the budget year. Their fiscal year end is September 30.

The sales forecast consisted of these few lines:

• For the year ended September 30, 2022: 540,000 units at $21.00 each*
• For the year ended September 30, 2023: 560,000 units at $22.00 each
• For the year ended September 30, 2024: 580,000 units at $22.50 each

*Sales for the year ended September 30, 2022 are based on actual sales to date and budgeted sales for the duration of the year.

Your investigations of the companys records have revealed the following information:

1. Peak months for sales correspond with gift-giving holidays. History shows that January, March, May and June are the slowest months with only 6% of sales for each month. Sales pick up over the summer with July, August and September each contributing 8% to the total. Valentines Day in February and Easter in April account for 9% of total sales. As Christmas shopping picks up momentum, winter sales start at 10% in October, move to 11% in November and then peak at 13% in December. This pattern of sales is not expected to change in the next two years.

1. Sal