Kingston Company's sales are 30% in cash and 70% on credit. Sixty percent of the credit sales are collected in the month of sale, 25% in the month following sale, and 12% in the second month following sale. The remainder is uncollectible. The following are budgeted sales data:

January February March AprilTotal Sales: $60,000 $70,000 $50,000 $30,000What would be the budgeted total cash receipts in April?A) $27,230.B) $36,230.C) $38,900.D) $47,900