The following sales budget has been prepared: Month Cash Sales Credit Sales September $100,000 $200,000 October 125,000 180,000 November 130,000 210,000 December 135,000 190,000 Collections of credit sales are 50% in the month of sale, 40% in the month following sale, and 10% two months following sale. No uncollectible accounts are expected. What are the estimated cash collections in September from September sales? $100,000 $200,000 $300,000 $272,000 Ford Company manufactures a part for its production cycle. The costs per unit for 10,000 units of the part are as follows: Direct materials $20.00 Direct labor 15.00 Variable factory overhead 16.00 Fixed factory overhead 15.00 Total costs $66.00 The fixed factory overhead costs are unavoidable. Assuming no other use for the facilities, what is the highest price that Ford Company should be willing to pay for the part? $35 $51 $45 $41