What if Clapton Company in Example 9-1 changed their desired ending inventory level to equal 19.2% of next quarter's budgeted sales instead of 20%. How many budgeted units would be produced in the 2nd quarter (April-June)? Round your answer to the nearest whole unit. Guitars Quarters First (Jan - March) Second (April - June) Third (July - Sept) Fourth (Oct - Dec) 30,000 40,000 22,500 27,500 Total 120,000 I First Quarter 2018 34,500 Crane Company has the following sales data: August September October November December Cash Sales $4000 $5000 $6000 $7000 $16000 Sales on Account $50000 $55,452 $65000 $74,318 $100000 Crane Company's credit customers have the following payment history: 36% in month of sale 56% in month following sale the rest are never collected What are budgeted cash receipts for September