Dante's Fire Equipment Company is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Beginning Ending Finished goods (units) Raw material (grams) Inventory 19,000 49,000 Inventory 69,000 39,000 Each unit of finished goods requires 3 grams of raw material. The company plans to sell 540,000 units during the year. The number of units the company would have to manufacture during the year would be: The Apple Corporation makes collections on sales according to the following schedule: 45% in month of sale 51% in month following sale 4% in second month following sale The following sales have been budgeted: Sales April $190,000 May $180,000 June $170,000 Budgeted cash collections in June would be