It is anticipated that 20 % percent of A1D2 Corporation's sales are collected in cash each month. 80% are on credit. For credit sales, 70 % is collected in the month of sale, 20 % in month following sale and 10% in the second month following sale. The following are budgeted sales data for the company: January February March April Budgeted sales $200,000 $300,000 $400,000 $300,000 Total budgeted cash collections in April would be:

A) $228,000

B) $316,000

C) $256,000

D) $60,000

2) Bachman Turner Corporation produces and sells one product. The budgeted selling price per unit is $88. Budgeted unit sales for October, November, December, and January are 8,000, 12,000, 13,500, and 14,000 units, respectively. All sales are on credit with 40% collected in the month of the sale and 60% in the following month. The expected cash collections for November is closest to:

A) $422,000

B) $914,000

C) $845,000

D) $1,136,000