Tilson Company has projected sales and production in units for the second quarter of the coming year as follows:

Cash-related production costs are budgeted at $7 per unit produced. Of these production costs, 40% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $110,000 per month. The accounts payable balance on March 31 totals $193,000, which will be paid in April.

All units are sold on account for $16 each. Cash collections from sales are budgeted at 60% in the month of sale, 30% in the month following the month of sale, and the remaining 10% in the second month following the month of sale. Accounts receivable on April 1 totaled $520,000 $(100,000 from February's sales and the remainder from March).

Required:

Prepare a schedule for each month showing budgeted cash receipts for Tilson Company.

*****(DO NOT FINISH THE WHOLE QUESTION!!!!! I know the answer, the sales of March are 315,000 and 105,000 but I want a clear explanation on it as I don't know how to get these two amounts.... I just wanna know how to find out the sales of march. Thank you!)