2. Detmer Enterprises has budgeted sales for the next three months as follows: Budgeted Sales in Units January 7,200 units February 5,400 units March 4,600 units Past experience has shown that the ending inventory for each month should be equal to 25% of the next month's expected sales in units. The company is in the process of preparing a production budget.Calculate the total number of units budgeted to be produced in January. Enter your answer as a number (i.e., 1,000). Do not use the $, decimals, or type the word units after your answer. 

3. Krauth Company purchased a machine for $117,000. The machine has a lifeof seven years

with no salvage value. It is expected that the machine willgenerate annualnet cash inflows

of $26,000 per year over its useful life.Assume Krauth Company employs a cost ofcapital

of 10% on all capitalinvestment projects.

Theinternal rate of return (IRR)on the machineis closest to: A) 6%, B) 8% C)9% D) 10% E)12% F)15% 

4. Shown below are the budgeted sales for ABC Company for the next six months:

  Sales for Cash Sales on Account January  $18,000 $ 70,000 February  $19,000 $ 90,000 March $24,000 $130,000 April $15,000 $100,000 May $26,000 $120,000 June $14,000 $ 95,000 On average, 40% of the sales on account are collected in the month of sale, 30% are collected in the month following sale, 10% are collected in the second month following sale, and the remaining 20% is collected three months after the month of sale. Calculate the expected cash collections for April. Do not use decimals in your answer. 

5. Shown below are the budgeted sales for ABC Company for the next six months:  Sales for Cash Sales on Account January  $18,000 $ 70,000 February  $19,000 $ 90,000 March $24,000 $130,000 April $15,000 $100,000 May $26,000 $120,000 June $14,000 $ 95,000 On average, 40% of the sales on account are collected in the month of sale, 30% are collected in the month following sale, 10% are collected in the second month following sale, and the remaining 20% is collected three months after the month of sale. Calculate ABC Company's budgeted accounts receivable at June 30. Do not use decimals in your answer.