The Huber Batting Company manufactures wood baseball bats. Huber$\text{'}$s two primary products are a youth$$ bat, designed for children and young$$ teens, and an adult$$ bat, designed for high school and$$ college$-$aged players. Huber sells the bats to sporting goods stores and all sales are on account. The youth bat sells for $ $45$; the adult bat sells for $ $55.$ Huber$\text{'}$s highest sales volume is in the first three months of the year as retailers prepare for the spring baseball season. Huber$\text{'}$s balance sheet for December $31,2024,$ and other data for the first quarter of $2025$follow: