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Swifty Corporation estimates its sales at 210000 units in the first quarter and that sales will increase by 21000 units each quarter over the year.

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Swifty Corporation estimates its sales at 210000 units in the first quarter and that sales will increase by 21000 units each quarter over the year. They have, and desire, a 25\% ending inventory of finished goods. Each unit sells for $25.40% of the sales are for cash. 70% of the credit customers pay within the quarter, The remainder is recelved in the quarter following sale. Cash collections for the third quarter are budgeted at $7182000. $3559500. $6205500. $5166000

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