Satechi Inc. bases its selling and administrative (S&A) expense budget on budgeted unit sales. The sales budget shows 5,000 units are planned to be sold in March. Budgeted variable S&A expense is $3.00 per unit and budgeted fixed S&A expense is $27,000 per month (which includes Satechi's only non-cash S&A expense, depreciation, equal to $4,500 per month). S&A expense reported on Satechi's March budgeted income statement should be: Multiple Choice $42,000 $46,500 $37,500 $27,000 January February March $280,000 $340,000 $210,000 Sales are normally collected 40% in the month of sale and 60% in the month following the sale. The budgeted accounts receivable balance at the end of March is: Multiple Choice 1 0 $126,000 0 $288,000 0 $210,000 0 $84,000