8. Wallace Inc. collects 80% of its sales on account in the month of the sale and 20% in the month following the sale. If sales on account are budgeted to be $41,000 for September and $33,000 for October, what are the budgeted cash receipts from sales on account for October? $_________ units

9. Harbour Inc. projected sales of 252,000 personal journals for 20Y6. The estimated January 1, 20Y6, inventory is 13,700 units, and the desired December 31, 20Y6, inventory is 19,700 units.

What is the budgeted production (in units) for 20Y6? ________ units