1 Budgeted sales in units 4,240.00

Q2 Budgeted sales in units 5,300.00

Q3 Budgeted sales in units 6,360.00

Q4 Budgeted sales in units 5,830.00

Selling price/ per unit $10.60

Sales collection in current quarter 65%

Sales collection in next quarter 30%

Uncollectible 5%

Last year outstanding A/R $42,665.00

Last year ending inventory 1060.00

desired ending inventory is 7.95% of next quarter budgeted sales

desired ending inventory for the forth quarter is 1,192.50

Please using the above info to do the sales budget and production budget