Parlee 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 April

Total Sales $$64,000$ $$90,000$ $$79,000$ $$33,000$

$$

$$What would be the budgeted total cash receipts in April?

a$.$

$$31,285$

b$.$

$$45,145$

c$.$

$$32,245$

d$.$

$$23,760$