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

$\backslash$table$[[$Budgeted unit sales,$1$st Quarter,$2$nd Quarter,$3$rd Quarter,$44.$ Quarter$],[12,200,13,200,15,200,14,200,]]$

The selling price of the company's product is $$21$ per unit. Management expects to collect $65\%$ of sales in the quarter in which the sales are made and $30\%$ in the following quarter; $5\%$ of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which is expected to be collected in the first quarter, is $$72,600.$

The company expects to start the first quarter with $2,440$ 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 $2,640$ units.

Required:

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

Calculate the expected cash collections for each quarter and for the year as a whole.

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