Petrin Corporation makes one peoduct and it provided the following information to help prepare the master budget for the next four months of operations: The budgeted selling price per unit is 5110 Budgeted unit sales for January February March, and Apriliare 7,500,10,600, 12,000, and 1.700 units, respectively, All sales are on credit b. Regarding credit sales, 30 are collected in the mouth of the sale and 709 in the following month. c. The ending finished goods inventory equanis 30% of the following month's sales d. The ending tow materials inventory equals 10% of the following month's raw materials production needs. Each unit of finished goods recules 5 pounds of raw material. The raw materials cost $4.00 per pound. e Reguding raw materials purchases. 40% are paid for in the month of purchase and 60% in the following month, The direct labor wage rates $23.00 per hour. Each unit of finished goods requires 26 direct labor-hours. Manufacturing overhead is entirely variable and is $8.00 per direct labor hour h. The variable selling and administrative expense per unit sold is $170. The fived selling and administrative expense per month $70.000 The budgeted accounts receivable balance at the end of February is closest to