Vaughn Manufacturing estimates its sales at 220000 finished goods. Each unit sells for S25 40% of 00 units in the first quarter and that sales will increase by 16000 units each quarter o er the year. They have, an the f ddesire, a 25% ending inventory of pay within the quarter. The remainder is received in the Ouarter flowing sale. Cash collections for the third quarter are budgeted at O $6941455 O $3582000. O $5166000. O 96228000