1. Nonnas Re-Appliance Store collects 57% of its accounts receivable in the month of sale and 36% in the month after the sale. Given the following sales, how much cash will be collected in February? Round to the nearest penny, two decimal places.

Month	December	January	February
Sales	$25,326	$50,250	$67,597

2. Cold X, Inc. uses this information when preparing their flexible budget: direct materials of $4 per unit, direct labor of $1 per unit, and manufacturing overhead of $2 per unit. Fixed costs are $22,572. What would be the budgeted amounts for 29,895 units?