Freese, Inc., is in the process of preparing the fourth quarter budget for 2013, and the following data have been assembled:

The company sells a single product at a price of $60 per unit. The estimated sales volume for the next six months is as follows:
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,000 units
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 units
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,000 units
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 units
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,000 units
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000 units
All sales are on account. The company's collection experience has been that 32% of a month's sales are collected in the month of sale, 64% are collected in the month following the sale, and 4% are uncollectible. It is expected that the net realizable value of accounts receivable (i.e., accounts receivable less allowance for uncollectible accounts) will be $499,200 on September 30, 2013.
Management's policy is to maintain ending finished goods inventory each month at a level equal to 40% of the next month's budgeted sales. The finished goods inventory on September 30, 2013, is expected to be 4,800 units.
To make one unit of finished product, 5 pounds of materials are required. Management's policy is to have enough materials on hand at the end of each month to equal 30% of the next month's estimated usage. The raw materials inventory is expected to be 19,200 pounds on September 30, 2013.
The cost per pound of raw material is $4, and 70% of all purchases are paid for in the month of purchase; the remainder is paid in the following month. The accounts payable for raw material purchases is expected to be $75,960 on September 30, 2013.

Required:
a. Prepare a sales budget in units and dollars, by month and in total, for the fourth quarter (October, November, and December) of 2013.
b. Prepare a schedule of cash collections from sales, by month and in total, for the fourth quarter of 2013.
c. Prepare a production budget in units, by month and in total, for the fourth quarter of 2013.
d. Prepare a materials purchases budget in pounds, by month and in total, for the fourth quarter of 2013.
e. Prepare a schedule of cash payments for materials, by month and in total, for the fourth quarter of 2013.