The marketing department of Jessi Corporation has submitted the following sales forecast for the upcoming fiscal year $($all sales are on account$)$:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Budgeted unit sales $12,70013,70015,70014,700$

The selling price of the company$$s product is $$26$ per unit. Management expects to collect $75\%$ of sales in the quarter in which the sales are made, $20\%$ in the following quarter, and $5\%$ of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which is expected to be collected in the first quarter, is $$73,600.$

The company expects to start the first quarter with $2,540$ units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to $20\%$ of the next quarter$$s budgeted sales. The desired ending finished goods inventory for the fourth quarter is $2,740$ units.

Required:

Calculate the estimated sales for each quarter of the fiscal year and for the year as a whole.

Calculate the required production in units of finished goods for each quarter of the fiscal year and for the year as a whole.