Dove Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of business are $230,000, $315,000, and $426,000, respectively, for September, October, and November. The company expects to sell 25% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month of the sale and 30% in the month following the sale. The cash collections in November are Oa. $223,650 Ob. $401,025 Oc. $481,230 Od. $106,500 Below is budgeted production and sales information for Flushing Company for the month of December. Product XXX Product ZZZ Estimated beginning inventory 31,700 units 16,800 units Desired ending inventory 36,900 units 14,800 units Region I, anticipated sales 300,000 units 279,000 units Region II, anticipated sales 185,000 units 150,000 units The unit selling price for product XXX is $7 and for product ZZZ is $15. Budgeted production for product ZZZ during the month is Oa. 553,600 units Ob. 443,800 units Oc. 429,000 units Od. 427,000 units A company is preparing its cash budget. Its cash balance on January 1 is $290,000, and it has a minimum cash requirement of $340,000. The following data have been provided: January February March Cash receipts $1,061,200 $1,182,400 $1,091,700 Cash payments 984,500 1,210,000 1,075,000 The amount of the deficiency or excess cash (after considering the minimum cash balance required) for January is a(n) Oa. deficiency of $136,700 Ob. excess of $356,700 Oc. excess of $26,700 Od. excess of $60,000