Feeney Furniture prepared the following sales budget:

Month Cash Sales Credit Sales

March $$22,000$ $$13,000$

April $$40,000$ $$20,000$

May $$38,000$ $$40,000$

June $$59,000$ $$52,000$

Credit collections are $30\%$ in the month following the sale, and $62\%$ in the month of sale. The remaining $8\%$ is expected to be uncollectible.

What is the total cash received in April from the April sales at Feeney Furniture?

a$.$

$$52,400$

b$.$

$$60,000$

c$.$

$$12,400$

d$.$

$$27,600$