ABC Company estimated the following sales for the first quarter of 2016: January: 1,000 units, February: 1,500 units, March: 1,800 units. The sales price is budgeted at $5 per unit. All sales are on credit, with 40% of the sale collected in the same month and 60% collected the following month. The sales budget for the first quarter is: A. $5,000 B. $7,500 C. $9,000 D. $21,500