Freese Inc. is in the process of preparing the fourth quarter budget for 2019, and the following data have been assembled:

• The company sells a single product at a price of $64 per unit. The estimated sales volume for the next six months is as follows:

  September	7,800	units
  October	7,200	units
  November	8,400	units
  December	12,000	units
  January	5,400	units
  February	6,000	units

• All sales are on account. The company's collection experience has been that 30% of a month's sales are collected in the month of sale, 68% are collected in the month following the sale, and 2% are uncollectible. It is expected that the net realizable value of accounts receivable (i.e., accounts receivable less allowance for uncollectible accounts) will be $339,456 on September 30, 2019.
• Management's policy is to maintain ending finished goods inventory each month at a level equal to 30% of the next month's budgeted sales. The finished goods inventory on September 30, 2019, is expected to be 2,160 units.
• To make one unit of finished product, 6 pounds of materials are required. Management's policy is to have enough materials on hand at the end of each month to equal 40% of the next month's estimated usage. The raw materials inventory is expected to be 18,144 pounds on September 30, 2019.
• The cost per pound of raw material is $2, and 70% of all purchases are paid for in the month of purchase; the remainder is paid in the following month. The accounts payable for raw material purchases is expected to be $27,346 on September 30, 2019.

Required: a. Prepare a sales budget in units and dollars, by month and in total, for the fourth quarter (October, November, and December) of 2019.