Arpio, Inc., sells two products, Wigs and Jewels. The sales forecast in units for the first quarter of the coming year is: Wigs Jewels January.. 15,000 20,000 February 22,000 40,000 March 25,000 48,000 Cash sales are 45% of each product's monthly sales. The remaining sales are credit sales which are collected as follows: 65% in the month of sale, 25% the next month, and 10% in the following month. Unit sale prices are