Orion Corporation is preparing a cash budget for the 6 months beginning January 1. Shown below are the company's expected collection pattern and the budgeted sales for the period. All sales are deemed to be collectible.

Expected collection pattern:

65% collected in the month of sale

20% collected in the month after sale

10% collected in the second month after sale

4% collected in the third month after sale

.

Budgeted sales:

January $160,000

February 185,000

March 190,000

April 170,000

May 200,000

June 180,000

The estimated total cash collections during April from sales and accounts receivables would be

A) $155,900.

B) $167,000.

C) $171,666.

D) $173,400.