Gossip Girl Calculator Big Wheel, Inc. collects 25% of its sales on account in the month of the sale and 75% in the month following the sale. Sales on account are budgeted to be $19,700 for March and $54,600 for April. What are the budgeted cash receipts from sales on account for April? If variable manufacturing costs are $16 per unit and total fixed manufacturing costs are $436,600, what is the manufacturing cost per unit if a. 5,900 units are manufactured and the company uses the variable costing concept? b. 7,400 units are manufactured and the company uses the variable costing concept? c. 5,900 units are manufactured and the company uses the absorption costing concept? d. 7,400 units are manufactured and the company used the absorption costing concept