Waterway Industries estimates its sales at $200000$ units in the first quart and that sales will increase by $30000$ units for each subsequent quarter during the year. The company has, and desires, an ending finished goods inventory equal to $25\%.$ Each unit sells for $$65\mathrm{.}40\%$ of the sales are for cash. $70\%$ of the credit customers pay within the quarter. The remainder is collected in the quarter following sale.

Cash collections for the third quarter are budgeted at

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