28. Tidwell Corporation sells a single product for P20 per unit. All sales are on account, with 60% collected in the month of sale and 40% collected in the following month. A partial schedule of cash collections for January through March of the coming year reveals the following receipts for the penod. Cash Receipts January February March December receivables P32,000 From January sales 54,000 P36,000 From February sales 66,000 P44,000 Other information includes the following. . Inventories are maintained at 30% of the following month's sales. . Assume that March sales total P150,000. The number of units to be purchased in February is a. 3,850 units. b. 4,900 units. c. 6,100 units. d. 7,750 units