Quarter 1 10,000 unit sales Quarter 2 12,000 unit sales Quarter 3 14,000 unit sales Quarter 4 16,000 unit sales The selling price of the product is $18 per unit. Management expects to collect 65% of the sales in the quarter of the sale, 30% in the following quarter and 5% of sales are expected to be uncollectible. The beginning balance of accounts receivable is $70,000, which is expected to be collected in full in quarter 1. The company starts the first quarter with 1,600 units of finished goods inventory. Management desires an ending finished goods inventory equal to 15% of the next quarter's budgeted sales. Required (Show all working/calculations): A) Calculate the required production in units of finished goods for quarters 1, 2 and 3.