23) a ) Orion Corporation is preparing a cash budget for the six months beginning January 1. Shown below are the company's expected collection pattern and the budgeted sales for the period.(10) Expected collection pattern: 65% collected in the month of sale 20% collected in the month after sale 10% collected in the second month after sale 4% collected in the third month after sale 1% uncollectible.

	Budgeted sales
January	$160,000
February	185,000
March	190,000
April	170,000
May	200,000
June	180,000

What would be the estimated total cash collections during April from sales and accounts receivable?

b) Wallace, Inc. prepared the following budgeted data based on a sales forecast of $6,000,000 (5)

	Variable	Fixed
Direct materials	$1,600,000
Direct labour	1,400,000
Factory overhead	600,000	$900,000
Selling expenses	240,000	360,000
Administrative expenses	60,000	140,000
Total	$3,900,000	$1,400,000

What would be the amount of sales dollars at the break-even point?