Oriole Company estimates its sales at 260000 units in the first quarter and that sales will increase by 30000 units for each subsequent quarter during the year. The company has, and desires, an ending finished goods inventory equal to 25%. Each unit sells for $70.40% of the sales are for cash. 70% of the credit customers pay within the quarter. The remainder is collected in the quarter following sale. Cash collections for the third quarter are budgeted at $25536000.$18368000.$12614000.$22022000.