1. Foremost Corporation manufactures boxes. The estimated number of boxes sold for the first three months of the current year are:

   Month	Sales
   January	3,000
   February	4,200
   March	3,900

   Finished goods inventory at the end of December was 900 units. Ending finished goods inventory is equal to 20 percent of the next month's sales. General Corporation expects to sell the boxes for $5 each. April sales is projected at 4,500 boxes. What is the expected sales revenue for March?

   	a.	$15,000
   	b.	$21,000
   	c.	$19,500
   	d.	$4,500