Cathy's Cookies Produces Cookies for Resale at Local Grocery Stores

Cathy's Cookies produces cookies for resale at local grocery stores.The company is currently in the process of establishing a master budget on a quarterly basis for this coming fiscal year,which ends December 31.Prior year quarterly sales were as follows (1 unit = 1 batch):
$\begin{array}{ll}\text { First quarter: } & 8,000 \text { units } \\\text { Second quarter: } & 9,600 \text { units } \\\text { Third quarter: } & 12,000 \text { units } \\\text { Fourth quarter: } & 10,400 \text { units }\end{array}$
Unit sales are expected to increase 20 percent,and each unit is expected to sell for $5.Management prefers to maintain ending finished goods inventory equal to 15 percent of next quarter's sales.Assume finished goods inventory at the end of the fourth quarter budget period is estimated to be 2,000 units.
(1)Prepare a sales budget for Cathy's Cookies.
(2)Prepare a production budget for Cathy's Cookies.