a$.$ The Marketing Department has estimated sales as follows for the remainder of the year $($in units$)$:

$\backslash$table$[[$July$,41,500,$October,$31,500],[$August$,93,000,$November,$18,000],[$September$,62,000,$December,$18,500]]$

The selling price of the beach umbrellas is $$14$ per unit.

b$.$ All sales are on account. Based on past experience, sales are collected in the following pattern:

$30\%$ in the month of sale

$65\%$ in the month following sale

$5\%$ uncollectible

Sales for June totaled $$588,000.$

c$.$ The company maintains finished goods inventories equal to $15\%$ of the following month's sales. This requirement will be met at the end of June.

d$.$ Each beach umbrella requires $4$ feet of Gilden, a material that is sometimes hard to acquire. Therefore, the company requires that the ending inventory of Gilden be equal to $50\%$ of the following month's production needs. The inventory of Gilden on hand at the beginning and end of the quarter will be:

June $30$

September $30$

$98,450$ feet

$?$ feet

e$.$ Gilden costs $$0\mathrm{.}80$ per foot. One$-$half of a month's purchases of Gilden is paid for in the month of purchase; the remainder is paid for in the following month. The accounts payable on July $1$ for purchases of Gilden during June will be $$72,920.$

Required:

Calculate the estimated sales, by month and in total, for the third quarter.

Calculate the expected cash collections, by month and in total, for the third quarter.

Calculate the estimated quantity of beach umbrellas that need to be produced in July, August, September, and October.

Calculate the quantity of Gilden in feet that needs to be purchased by month and in total, for the third quarter.

Calculate the cost of the raw materials $($gilden$)$ purchased by month and in total for the third quarter.

Calculated the expected cash disbursements for raw materials $($Gilden$)$ purchased by the month and in total for the third quarter.