The marketing department of Kyle Corporation has submitted the following sales forecast for the upcoming fiscal year:

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

Budgeted sales $($units$)9,90011,90013,90012,900$

The selling price of the company$$s product is $$39$ per unit. Management expects to collect $55\%$ of sales in the quarter in which the sales are made and $40\%$ in the following quarter; $5\%$ of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which are expected to be collected in the first quarter, is $$99,500.$

The company expects to start the first quarter with $2,950$ units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to $15\%$ of the next quarter$$s budgeted sales. The desired ending finished goods inventory for the fourth quarter is $3,200$ units.

Required:

$1-$a$.$ Prepare the company's sales budget.

$1-$b$.$ Prepare the schedule of expected cash collections.

$2.$ Prepare the company's production budget for the upcoming fiscal year.