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

The marketing department of Graber Corporation has submitted the following sales forecast for the upcoming fiscal year. 
Budgeted unit sales 
First Quarter Second Quarter Third Quarter Fourth Quarter] 16,920 15,9ee 14,900 15,900 
The selling price of the company's product is $28.00 per unit. Management expects to collect 70% of sales in the quarter in which the sales are made and 20% in the following quarter, and 10% of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which is expected to be collected in the first quarter, is $75,000. The company expects to start the first quarter with 4,100 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 4,300 units. 
Required: 1-a. Compute the company's total sales. 
[  1st Quarter 2nd Quarter 
3rd Quarter 
4th Quarter Year 
Total Sales $ 473.200 S 445.200r S 417.204 S 445.200 $ 1,780.800 

Requiredi 
ee of operating leverage? (Round your answer to 2 decimal places.) 
Degree of operating leverage 
 

Budgeted unit sales 
Total units needed 
raber Corpo 
Production Budget 
2nd Quarter 
Required production