Sheffield Corp. estimates its sales at $220000$ units in the first quarter and that sales will increase by $30000$ units for each subsequent quarter during the year. The company has, and desires, an ending finished goods inventory equal to $25\%.$ Each unit sells for $$65\mathrm{.}40\%$ of the sales are for cash. $70\%$ of the credit customers pay within the quarter. The remainder is collected in the quarter following sale.

Cash collections for the third quarter are budgeted at

$$20748000.$

$$14924000.$

$$17849000.$

$$10205000.$