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Cullumber Inc. is a publicly traded snack food company focused on snacks and candies from around the world. On a monthly basis, the company boxes

Cullumber Inc. is a publicly traded snack food company focused on snacks and candies from around the world. On a monthly basis, the
company boxes snacks and candies from a different country, along with facts about each and a scorecard for tracking favourites. The
boxes can be purchased at specialty shops and are available for annual subscription.
The consumer can choose between two annual subscriptions, the Good Box for $132 annually and the Oh So Good Box for $240
annually. Subscriptions are paid in advance and are non-cancellable. Cullumber sold for cash 9,900 subscriptions on October 1,2024,
of which 20% were Oh So Good Box subscriptions.
Single Good Boxes can be purchased at specialty shops. Cullumber charges the shops $9 per box. Normally, 2,000 boxes are delivered
to specialty shops each month, with 20% of these being returned unsold. Of the 2,000 boxes sent out in October 2024, all were sold on
account, and none of the returned boxes are expected to be resold and are scrapped. Unsold boxes are returned by shops in the
following month.
The products in the Good Boxes cost Cullumber $6 per box, while the products in the Oh So Good Box cost Cullumber $10 per box.
(a1)
Determine how much revenue Cullumber would be able to recognize in October 2024.
Revenue through subscriptions
$
Revenue other than through subscriptions
$
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