Sheffield Corp. estimates its sales at $230000$ units in the first quarter and that sales will

increase by $20000$ 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 $$50\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