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

$\backslash$table$[[,1$st$,2$nd$,3$rd$,4$th$],[,$Quarter,Quarter,Quarter,Quarter$],[$Budgeted sales $($units$),8,100,10,100,12,100,11,100]]$

The selling price of the company's product is $$21$ per unit. Management expects to collect $55\%$ of sales in the quarter in which the sales are made and $40\%$ in the following quarter; $5\%$ of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which are expected to be collected in the first quarter, is $$81,500.$

The company expects to start the first quarter with $2,050$ 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 $2,300$ units.

Required:

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

$\backslash$table$[[$Kyle Corporation$],[$Sales Budget$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$Total sales,,,,,$]]$

$1-$

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

$\backslash$table$[[$Kyle Corporation$],[$Production Budget$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[,,,,,],[,,,,,],[$Total units needed,,,,,$],[,,,,,],[,,,,,]]$

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