25. Samson Company has budgeted production for the next two months as follows: July 16,000 units August 22,000 units Each unit requires 5 pounds of material. Raw materials at the end of each month should equal 10% of the next month's production requirements. How many pounds will be budgeted for purchases of raw materials for July? A) 83,000 pounds B) 66.200 pounds C) 80,600 pounds D) 79.400 pounds 26. In recent years, Sands Retro Clothing has collected 45% of its sales in the month of the sale, 53% in the month that follows the sale. The other 2% is not collected. During the first five months of 2017, Sands is anticipating sales of $330,000, $415,000, $540,000, $260,000, and $370,000, respectively. What is the amount of cash receipts budgeted for March? A) $472,950 B) $380.800 C) $473,750 D) $462,950