1) Budgeted sales (in units) for the Rockwall Energy Drink Company are as follows:

September		45,000 units
October		60,000 units
November		40,000 units
December		75,000 units

The company wishes to have 10% of the next months sales on hand at the end of each month. How much is budgeted production for November?

A) 43,500 units

B) 40,000 units

C) 47,500 units

D) 36,000 units

2) SalaRitas sales are 32% cash and 68% credit. Of the credit sales, 40% of credit sales are collected in the month of sale, 45% in the month following the sale, and 15% is collected two months after. Budgeted sales data is as follows:

June		$200,000
July		120,000
August		150,000

How much is total cash collected during August?

A) $145,920

B) $105,120

C) $88,800

D) $144,000