ISE 9-2 Sales and Production Budget ILO2] The marketing Rg department of Graber Corporation has submitted the following sales forecast for the upcoming fiscal year. First Quarter Second Quarter Third Quarter Fourth Quarter Budgeted unit sales.. 16.000 15,000 14000 15,000 The selling price of the company's product is $22.00 per unit. Management expects to collect 75% of sales in the quarter in which the salesare made and 20% in the following quarter, and % fsales are expected to be uncollectible. The beginning balance of accounts receivable all 5 of which is expected to be collected in the first quarter, is $66.000