Coronado Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2027. January February March April May Estimated unit sales 14,16016,52015,34012,98012,980 Unit selling price $60$57.5$57.5$57.5$57.5 Direct labor hours per unit 2.02.01.51.51.5 Direct labor cost per hour $6.0$6.0$6.0$7.0$7.0