For the current year, Electric Corporation expected to sell 40,400 industrial power cords. Fixed costs were expected to total $1,642,000; unit sales price was expected to be $3,500; and unit variable costs were budgeted at $1,950. Electric Corporation's margin of safety (MOS) in units is: Cloudy Company had the following historical collection pattern for its credit sales: 70% collected in the month of sale 14% collected in the first month after month of sale 7% collected in the second month after month of sale 6% collected in the third month after month of sale 3% uncollectible The sales on open account (credit sales) have been budgeted for the last six months of the year as shown below: July $ 76,000 August $ 88,000 September $ 100,000 October November December $ 112,000 $ 124,000 $ 106,000 The estimated cash collection by Cloudy Company during September from credit sales in July, August, and September is: