Exhibit 9-1 Sporting Inc. is a distributor which sells one product for $100 per unit. Sporting pays $60 to buy the product. In addition, fixed costs total $60,000 per month. Sporting wishes to maintain an inventory at the end of each month equal to 30% of the next month's projected sales. Purchases are paid in the month after purchase. Sporting makes all sales on credit and collects 40% in the month of sale and 60% in the month after sale. Budgeted monthly sales in units for the first five months of 2021 are as follows:

January	10,000 units
February	15,000 units
March	18,000 units
April	20,000 units
May	16,000 units

Refer to Exhibit 9-1. What will accounts receivable be at the end of February?

Group of answer choices

$600,000

$900,000

$1,500,000

$405,000

None of the answer choices is correct.