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.

$\backslash$table$[[,\backslash$table$[[$First$],[$Quarter$]],\backslash$table$[[$Second$],[$Quarter$]],\backslash$table$[[$Third$],[$Quarter$]],\backslash$table$[[$Fourth$],[$Quarter$]]],[$Budgeted unit sales,$24,000,22,500,21,000,22,000]]$

The light sells for $$40$ per unit and all sales are on account. $75\%$ of sales are expected to be collected in the quarter of sale, with the remainder in the following quarter. Accounts receivable at the beginning of the quarter were $$184,000$ and will all be collected during the first quarter of the year.

At the end of the previous quarter there were $2,400$ 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:

a$)$ Prepare the company's sales budget and schedule of expected cash flow

b$)$ Prepare the company's production budget for the upcoming fiscal year.

a$)$

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