Below is budgeted production and sales information for Flushing Company for the month of December Product XXX Product ZZZ Estimated beginning inventory 28,900 units 17,100 units Desired ending inventory 36,400 units 14,200 units Region I, anticipated sales 346,000 units 270,000 units Region II, anticipated sales 189,000 units 140,000 units The unit selling price for product XXX is $6 and for product ZZZ is $14. Budgeted sales for the month is Oa. $5,670,000 Ob. $8,950,000 Oc. $13,230,000 Od. $9,950,000 Big Wheel, Inc., collects 25% of its sales on account in the month of the sale and 75% in the month following the sale. Sales on account are budgeted to be 120.400 for March and $61,600 for April. What are the budgeted cash receipts from sales on account for April? Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs $158,100 $199,300 $215,700 Insurance expense** 820 820 820 Depreciation expense 1,820 1,820 1,820 Property tax expense*** 450 450 450 of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month. Insurance expense is $820 a month; however, the insurance is paid four times yearly in the first month of the quarter, ., January, April, July, and October), ***Property tax is paid once a year in November The cash payments expected for Finch Company in the month of April are Oa. $139.568 Ob. 158,100 Oc: $118.575 Od 5121,035 Production and sales estimates for May for Cardinal Co. are as follows: Estimated inventory (units), May 1 17,700 Desired inventory (units), May 31 19,900 Expected sales volume (units): Territory W 6,900 Territory X 10,000 Territory Y 7,500 Unit sales price $14.00 The number of units expected to be sold in May is Oa. 29,280 Ob. 14,400 Oc. 21,960 Od. 24,400