sales budget ?

and produaction budget ?

The facts and figures relating to Irrigation Corporation are as follows. Irrigation Corporation produces plastic garden sprinklers. The company is preparing its budget for 2021. The first step is to plan for the first quarter of the coming year. Irrigation has collected the following information from the managers. 1. Sales: Sales for December 2020 Expected sales for January 2021 Expected sales for February 2021 Expected sales for March 2021 Expected sales for April 2021 Expected sales for May 2021 Selling price per unit 102,100 units 113,000 units 112,500 units 116,000 units 125,000 units 137,500 units $4 Irrigation likes to keep 10% of the next month's unit sales in ending inventory. All sales are on credit. 95% of the accounts receivable are collected in the month of sale and 5% of the accounts receivable are collected in the month after sale. Accounts receivable on December 31, 2020, totaled $183,780