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The Helena Apple Cider Company sells one product, raw and unprocessed apple cider, by the case On October 1, 20X6, a partial trial balance showed the following. HELENA APPLE CIDER COMPANY PARTIAL TRIAL BALANCE AT OCTOBER 21, 20X6 Debit Credit Cash Accounts Receivable Allowance For Bad Debts Merchandise Inventory Accounts Payable, Merchandise 4,800 13,420 1,900 10,800 6,600 The company's purchases are payable within 10 days. Therefore, one-third of the purchases of any month are due and paid for in the following month with the others being paid for in the month of purchase. The invoice cost per case of the merchandise is $12. At the end of each month it is desired to have an inventory equal in units to 50% of the following month's sales in units. Sales terms include a 1% discount if payment is made by the end of the calendar month in which the sale is made. Past experience indicates that 60% of the billings will be collected during the month of sale, 30% in the following calendar month, 6% in the next following calendar month. Four percent will be uncollectible. All sales are on credit. The company's fiscal year begins on August 1. Information concerning recent actual sales and estimated sales (in units) is provided below