What if Clapton Company in Example 9-1 changed their desired ending inventory level to equal 15.3% of next quarter's budgeted sales instead of 20%. How many budgeted units would be produced in the 3rd quarter (July- September)? Round your answer to the nearest whole unit. Quarters First (Jan - March) Second (April - June) Third (July - Sept) Fourth (Oct - Dec) Total Guitars 30,000 40,000 22,500 27,500 120,000 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 $56,525 $65000 $74,641 $100000 Crane Company's credit customers have the following payment history: 38% in month of sale 59% in month following sale the rest are never collected What are budgeted cash receipts for September