optima Company is a high$-$technology organization that produces a mass$-$storage system. The design of Optima's system is unique and represents a breakthrough in the industry. The units Optima produces combine positive features of both compact and hard disks. The company is completing its fifth year of operations and is preparing to build its master budget for the coming year $(20$X$1).$ The budget will detail each quarter's activity and the activity for the year in total. The master budget will be based on the following information:

a$)$Fourth$-$quarter sales for $20$X$0$ are $55,000$ units.

b$)$Unit sales by quarter $($for $20$X$1)$ are projected as follows:

First quarter $65,000$

Second quarter $70,000$

Third quarter $75,000$

Fourth quarter $90,000$

The selling price is $$400$ per unit. All sales are credit sales. Optima collects $85\%$ of all sales within the quarter in which they are realized; the other $15\%$ is collected in the following quarter. There are no bad debts.

c$)$here is no beginning inventory of finished goods. Optima is planning the following ending finished goods inventories for each quarter:

First quarter $13,000$ units

Second quarter $15,000$ units

Third quarter $20,000$ units

Fourth quarter $10,000$ units

d$)$Each mass$-$storage unit uses $5$ hours of direct labor and three units of direct materials. Laborers are paid $$10$ per hour, and one unit of direct materials costs $$80.$

e$)$There are $65,700$ units of direct materials in beginning inventory as of January $1,20$X$1.$ At the end of each quarter, Optima plans to have $30\%$ of the direct materials needed for next quarter's unit sales. Optima will end the year with the same amount of direct materials found in this year $\text{'}$s beginning inventory.

I need a sales budget, production budget, and materials purcahses budget$($ Use sale units no production units$)$