Sayali Company manufactures metal brackets. The estimated number of metal bracket sales for the first three months of the current year is:

Month	Unit Sales
January	2,500
February	2,800
March	2,400

Finished goods inventory at the end of last December was 300 units. Desired ending finished goods inventory is equal to 20 percent of the next month's sales. Sayali Company expects to sell the brackets for $20 each.

How many brackets should Sayali produce in January?

1,960

2,360

2,760

2,600

Grace Manufacturing Company needs to know its anticipated cash inflows for the next quarter by month. Cash sales are 25 percent of total sales each month. Historically, sales on account have been collected as follows: 50 percent in the month of the sale, 30 percent in the month after sale, and the remaining 20 percent two months after the sale. Gross sales for the quarter are projected as follows: January, $40,000; February, $20,000; and March, $60,000. Accounts receivable on December 31 were $30,000.

Grace's expected cash collects for March would be:

$76,400

$48,000

$60,000

$47,200