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Dolce Co. estimates its sales at 197,646 units in the first quarter and that sales will increase by 20,427 units each quarter over the year.

Dolce Co. estimates its sales at 197,646 units in the first quarter and that sales will increase by 20,427 units each quarter over the year. They have, and desire, an ending inventory of finished goods equal to 27% of the next quarter's budgeted sales volume. Each unit sells for $26. 46% of the sales are for cash. 79% of the credit customers pay within the quarter. The remainder is received in the quarter following sale. Cash collections for the third quarter are budgeted at $_______________.

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