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		55
May		30
June		15
July		40
August		45
September		100

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?

	Cash Receipts
April	?
May	?
June	?
July	?