Sunland Corp. is nearing the end of its second year in business. Things have gone fairly well, but its actual performance is not quite reaching the budgeted$/$targeted amounts. Managers vow to be even more realistic in their budgets for Year $3$ of the company's operations, particularly for sales, since the estimates there essentially drive every other budget. For starters, they develop the following projections for sales volume for the company's wireless phone chargers, expecting a selling price of $$14$ per unit.

$\backslash$table$[[,$Year $3,$Year $4],[,$Quarter $1,$Quarter $2,$Quarter $3,$Quarter $4,$Quarter $1],[$les volume,$17,800,20,200,19,000,18,300,18,500]]$

The managers also want to dial in the SG&A budget in an attempt to further motivate the sales team. Relevant information $($based on their most realistic expectations$)$ for that budget is administrative salaries of $$12,500,$ executive salaries of $$18,100,$ and sales salaries of $$9,800$ per quarter: advertising expense of $$4,400$ per quarter; property taxes and insurance on the executive office of $$3,600$ per quarter: and commissions of $3\%$ of sales revenue.

$($a$)$

Prepare Sunland's sales forecast for its third year of operations. Present amounts for each quarter and for the year in total.