In Swifty Corporation's first year of operations, inadequate budgeting led to significant cost overruns in multiple production areas. Direct materials needed to be express-delivered, and laborers needed to be paid overtime because reasonable budgets weren't in place, nor were managers properly trained on how to use them. If adequate budgeting had been done, the company might have achieved its objectives that year. As year one comes to a close, all managers are now committed to creating and using accurate budgets for next year so they can properly plan for the resources to support production. The following information is in place to assist the management team in budgeting for year 2 . Additional information: 1. Budgeted selling price is $79/ unit. 2. Desired ending FG Inventory is 25% of the following quarter's sales volume. 3. Beginning FG Inventory on January 1 of Year 2 is expected to be just 810 units. 4. Each unit requires 3 pounds of DM at an estimated cost of $4/ pound. 5. Desired ending DM Inventory is 20% of the following quarter's production needs. 6. Each unit requires 1.2DL hours at an estimated cost of $14/ hour. 7. Variable MOH is applied to units at a budgeted rate of $15/ unit produced. 8. Quarterly Fixed-MOH costs are expected as follows: depreciation on plant assets of $11,600, supervisors' salaries of $18,200, and property taxes and insurance of $4,800. 9. Variable SG&A expenses are budgeted at a rate of $3/ unit sold. 10. Quarterly fixed SG\&A expenses are expected as follows: sales salaries of $15,200, advertising of $2,400, and executive and administrative salaries of $39,000. (a1) Prepare the quarterly sales budget for Swifty for its second year of operations. Present budgeted amounts for each quarter and for the year overall