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:

JanuaryFebruaryMarchAprilTotal Sales$60,000$70,000$50,000$30,000

What would be the budgeted total cash receipts in April?

is the answer

a) $27230

b) $38900

c) $47,900

d) $36230