The following sales budget has been prepared for Tenet Ltd.

Month	Total Sales
January	$15,000
February	$16,000
March	$18,000
April	$14,000

On average, 50% of the total sales are cash sales which will be collected in the month of sale, and the remaining are credit sales. Collections from credit sales are 60% in the month following the sale, 40% two months following the sale.

How much cash is expected to be collected in April?

(a) $15,600.

(b) $13,200.

(c) $8,600.

(d) $12,400.