forecast for the upcoming fiscal year (all sales are on account): The selling price of the company's product is $12 per unit. Management expects to collect 75% of sales in the quarter in which the sales are made, 20% in the following quarter, and 5% of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which is expected to be collected in the first quarter, is $70,800. The company expects to start the first quarter with 1,695 units in finished goods accounts receivable, all of which is expected to be collected in the first quarter, is $70,800. The company expects to start the first quarter with 1,695 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 15% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1,895 units. Required: 1-a. Complete the company's sales budget. \begin{tabular}{|l|l|l|l|l|} \hline & \begin{tabular}{l} Jessi Corporation \\ Sales Budget \end{tabular} \\ \hline Budgeted units sales & & & \\ \hline Selling price per unit & & & \\ \hline Total sales & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Jessi Corporation } \\ \hline \multicolumn{6}{|c|}{ Production Budget } \\ \hline & 1st Quarter & 2nd Quarter & 3rd Quarter & 4th Quarter & Year \\ \hline Budgeted unit sales & & & ? & & \\ \hline & & & & & \\ \hline Total needs & 0 & 0 & 0 & & 0 \\ \hline & & . & & & \\ \hline Required production in units & 0 & 0 & 0 & 0 & 0 \\ \hline \end{tabular}