Rolen, Inc., is in the process of preparing the fourth quarter budget for 2010, and the following data have been assembled: The company sells a single product at a price of $25 per unit. The estimated sales volume for the next six months is as follows: September 13,000 units October 12,000 units November 14,000 units December 20,000 units January 9,000 units February 10,000 units -------------------------------------------------------------------------------- All sales are on account. The company's collection experience has been that 30% of a month's sales are collected in the month of sale, 68% are collected in the month following the sale, and 2% are uncollectible. It is expected that the net realizable value of accounts receivable (i.e., accounts receivable less allowance for uncollectible accounts) will be $211,000 on September 30, 2010