Downstairs Company has the following sales budget for the last six months of 2010:

July $100,000

August 80,000

September 110,000

October 80,000

November 100,000

December 94,000

Historically, the cash collection of sales has been as follows:

65% of sales collected in month of sale

25% of sales collected in month following sale

8% of sales collected in second month following sale

2% of sales uncollectible

What are the expected cash collections of sales in October?

A) $79,500

B) $85,900

C) $92,400

D) $99,500