Please correct the wrong answers for me.

The marketing department of Jessi Corporation has submitted the following sales forecast for the upcoming fiscal year: Budgeted sales (units) 1st Quarter2nd Quarter3rd Quarter4th Quarter 9,100 11,100 12,100 13,100 The selling price of the company's product is $31 per unit. Management expects to collect 60% of sales in the quarter in which the sales are made and 35% in the following quarter; 5% of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which are expected to be collected in the first quarter, is $91,500. The company expects to start the first quarter with 2,550 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 15% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 2,800 units. Required: 1-a. Prepare the company's sales budget. Answer is complete and correct. JESSI CORPORATION 1st Quarter Sales Budget 2nd 3rd Quarter Quarter 344,100 $ 406,100 4th Quarter Year Total sales 282,100 $ 375,100 $ 1,407,400 1-b. Prepare the schedule of expected cash collections. Answer is complete and correct. JESSI CORPORATION Schedule of Expected Cash Collections 2nd 3rd 1st Quarter Quarter Quarter $ 91,500 169,260 98,735 4th Quarter Year $ 91,500 Accounts receivable, beginning balance 1st Quarter sales 267,995 2nd Quarter sales 206,460 120,435 326,895 3rd Quarter sales 243,660 385,795 4th Quarter sales 142,135 225,060 367,195 225,060 $ 1,297,245 Total cash collections $ 260,760 $ 305,195 364,095 $ 2. Prepare the company's production budget for the upcoming fiscal year. Answer is complete but not entirely correct. 4th Quarter Year 3rd Quarter 13,100 12,100 45,400 Budgeted sales (units) Add: Desired ending inventory JESSI CORPORATION Production Budget 2nd 1st Quarter Quarter 9,100 11,100 1,665 1,965 10,765 13,065 2,550 1,665 8,215 11,400 1,815 2,800 2,800 30 Total units needed 14,915 14,900 53,646 X 1,815 Deduct: Beginning inventory Required production 1,965 12,950 7,995 45,650 13,085