In the coming year, Sheffield, Inc. will be introducing its first product, a wrist brace that protects serious video gamers from repetitive-motion injuries. The brace will be sold for $13.00 to retailers throughout the country. All sales will be made on account. An expected 65% of sales will be collected within the quarter of the sale, and another 30% in the quarter following the sale. The remaining 5% of credit sales are expected to be uncollectible. The sales budget for the coming year is as follows:

			1st Quarter		2nd Quarter		3rd Quarter		4th Quarter
	Budgeted sales units		26,000		46,000		59,000		79,000