The Forecasted Sales Pertain to Peterson, Inc Collection Pattern: 60 Percent in Month of Sale; 40 Percent

The forecasted sales pertain to Peterson, Inc.:
$$\begin{array} { l r } \underline{\text { Fiscal Period }} & \underline{\text { Sales }} \\\text { Quarter 1 } & \$ 400,000 \\\text { Quarter 2 } & 500,000 \\\text { Quarter 3 } & 300,000 \\\text { Quarter 4 } & 200,000 \\\text { Quarter 1 of next year } & 900,000\end{array}$$ Collection pattern: 60 percent in month of sale; 40 percent in month following the sale
Accounts Receivable (Beginning Quarter 1) : $70,000
Number of Units in Finished Goods Inventory (Beginning Quarter 1): 4,000
All company sales are for $20 per unit. The company plans to maintain ending inventories equal to 20 percent of the next quarter's sales.
How many units does Peterson expect to produce in Quarters 1 through 4?