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14. Samson Company has the following data: Month January February March April Budgeted Sales $108,000 132,000 144,000 120,000 Cost of goods sold average 60% of sales. The inventory at December 31 was $19,440. Desired ending inventory levels are 20% of next month's sales at cost. What is the desired ending inventory value at March 31? A) $14.400 B) $17,280 C) $26,400 D) $28.800 Lift-Up Company has the following sales budget for the last six months of 2020: July August September October November December $100,000 80,000 110,000 80,000 100,000 94,000 Historically, the cash collection of sales has been as follows: 65% of sales collected in month of sale 25% of sales collected in month following sale 8% of sales collected in second month following sale 2% of sales uncollectible What are the expected cash collections of sales in September? A) $79,500 B) $85.900 C) $92,400 D) $99.500