Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. remainder in the following quarter. Accounts receivable at the beginning of the quarter were $174,000 and will bected during the first quarter of the year. At the end of the previous quarter there were 2,000 units in finished goods inventory. The desired ending finished goods inventory at the end of each quarter is 10% of the next quarter's budgeted sales. Management expects sales in the fourth quarter of the upcoming year to be the same as the first quarter of the following year. Required: 2. Prepare the company's production budget for the upcoming fiscal year. 1-b. Prepare the schedule of expected cash collections