Sheridan Company estimates its sales at $200000$ 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 $$70\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

$$13776000.$

$$19152000.$

$$16548000.$

$$9492000.$