Q$1$ Budgeted sales in units $2960$Q$2$ Budgeted sales in units $3700$Q$3$ Budgeted sales in units $4440$Q$4$ Budgeted sales in units $4070$Selling price$/$ per unit$$7\mathrm{.}40$Sales collection in current quarter $65\%$Sales collection in next quarter $30\%$Uncollectible $5\%$Last year outstanding A$/$R $$29,785$Last year ending inventory $740$desired ending inventory is $5\mathrm{.}55\%$ of next quarter budgeted sales$5\mathrm{.}550\%$desired ending inventory for the forth quarter is$832\mathrm{.}5$Please follow the lecture note to complete the sales budget and production budget I want the full detailed answer with calculations