Mia Company manufactures beach umbrellas. The company is now preparing detailed budgets for the third quarter and has assembled the following information to assist in the budget preparation:

a$.$ The Marketing Department has estimated sales as follows for the remainder of the year $($in units$)$:

$\backslash$table$[[$July$,41,000$ October,$31,000],[$August$,81,000$ November,$21,000],[$September$,61,000$ December,$21,000]]$

The selling price of the beach umbrellas is $$10$ per unit. Sales in June were $36,000$ units.

b$.$ All sales are on account. On the basis of past experience, sales are collected in the following pattern:

$40\%$ in the month of sale

$55\%$ in the month following sale

$5\%$ uncollectible

c$.$ The company maintains finished goods inventories equal to $15\%$ of the following month's sales. This requirement will be met at the end of June.

d$.$ Each beach umbrella requires $4$ metres of Gilden, a material that is sometimes hard to get. Therefore, the company requires that the inventory of Gilden on hand at the end of each month be equal to $50\%$ of the following month's production needs. The inventory of Gilden on hand at the beginning and end of the quarter will be as follows:

June $30$

$94,000$ metres

September $30$

$?$ metres

e$.$ Gilden costs $$0\mathrm{.}80$ per metre. One$-$half of a month's purchases of Gilden are paid for in the month of purchise; the remainder are paid for in the following month. The accounts payable on July $1$ for purchases of Gilden during June will be $$87,000.$

Required:

Prepare a sales budget, by month and in total, for the third quarter. Also, prepare a schedule of expected cash collections, by month and in total, for the third quarter.