3a) Loquacious Company's break-even point is $150,500 and its unit contribution margin (UCM) is $2.30. Operating results for 2010 show a net income of $27,000. Assuming that the unit price was $5.50, what was the sales revenue for 2010 rounded to the nearest 100 dollars? 3b) At the end of August there was $190,000 in inventory. At the end of September there was $180,000 in inventory, During August, $100,000 was paid to suppliers for purchases made in August and $10,000 was paid for purchases made prior to August September's cost of goods sold was $420,000. The company pays for 80% of a month's purchases in the month of the purchase and pays 20% in the month following the purchase. What is the total amount of cash disbursements made in September for purchases