Albertson Inc. produces one product and has provided the following information to help prepare the master budget for the next four months of operations:

	Budgeted selling price per unit	$76
	Budgeted unit sales (all on credit):
	January	9,500
	February	9,900
	March	10,600
	April	12,600

	Raw materials requirement per unit of output	3	pounds
	Raw materials cost	$5.00	per pound
	Direct labor requirement per unit of output	2.2	direct labor-hours
	Direct labor wage rate	$18.00	per direct labor-hour

Credit sales are collected:

40% in the month of the sale

60% in the following month

The ending finished goods inventory should equal 10% of the following month's sales. The ending raw materials inventory should equal 40% of the following month's raw materials production needs.

Required:

a. What are the budgeted sales for February?

b. What are the expected cash collections for February?

c. What is the budgeted accounts receivable balance at the end of February?