Scare-2-B-U (S2BU) specializes in costumes for all occasions. The average price of each of its costumes is $300. For each occasion, S2BU receives a 20 percent deposit two months before the occasion, 40 percent the month before, and the remainder on the day the costume is delivered. Based on information at hand, managers at S2BU expect to make costumes for the following number of occasions during the coming months.

April		45
May		30
June		20
July		35
August		55
September		110

Required:

a. What are the expected revenues for S2BU for each month, April through September? Revenues are recorded in the month of the occasion.

b. What are the expected cash receipts for each month, April through July?