How was the September sales for October and November for question b calculated?

Pottery Manufacturing Limited has projected sales and production in units for the second quarter of the coming year as follows: ____ m Cash-related production costs are budgeted at $5 per unit produced. Of these production costs, 40% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $100,000 per month, paid in the month incurred. The accounts payable balance on September 30 totals $190,000, which will be paid in October. All units are sold on account (as credit sales) for $14 each. There are no cash sales. Cash collections from sales are budgeted at 60% in the month of sale, 30% in the month following the month of sale, and the remaining 10% in the second month following the month of sale. Accounts receivable on October 1 totalled $500,000 ($90,000 from August's sales and the remainder from September). Required: a. Prepare a schedule for each month showing budgeted cash disbursements for the Pottery Manufacturing Limited. (5 marks) October November December Account Payable 190,000 October Production Cost 120,000 180,000 November Production Cost 100,000 150,000 December Production Cost 100,000 Cash Disbursements for Production Cost 310,000 280,000 250,000 Selling and Administrative Expenses 100,000 100,000 100,000 Total Cash Disbursements 410,000 380,000 350,000 Units Produced 60,000 50,000 50,000 Production Cost per Unit 5 5 5 Budgeted Production Cost 300,000 250,000 250,000 b. Preere a schedule for each month shawl wdgeted cash receIEs for the Pottery Manufacturing Limited. (5 marks) I October November December | lAugust Sales 00000 I [September Sales 307,500 102,500 I l0ctober Sales 420,111) 210,009 70, :November Sales 336,009 163,0\"?! lDecember Sales 504, [Total Cash Receipts 817,509 643,500 742,000: I lUnits Sold 50,000 40,000 50,000: elling Price per Unit 14 14 14] @tidggs 700 000 550 000 340 000i l'-h