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 QuarterBudgeted sales $($units$)8,30010,30012,30011,300$ The selling price of the companys product is $$23$ per unit. Management expects to collect $65\%$ of sales in the quarter in which the sales are made and $30\%$ in the following quarter; $5\%$ of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which are expected to be collected in the first quarter, is $$83,500.$ The company expects to start the first quarter with $2,150$ units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to $15\%$ of the next quarters budgeted sales. The desired ending finished goods inventory for the fourth quarter is $2,400$ units. Required:$1-$a$.$ Prepare the company's sales budget.