Wildhorse State sells electronic products. The controller is responsible for preparing the master budget and has accumulated the$\backslash$table$[[$Month$,$Sales,Units$],[$November$,$$$396,000,13,200],[$December$,408,000,13,600],[$January$,399,000,13,300],[$February$,384,000,12,800],[$March$,402,000,13,400],[$April$,411,000,13,700]]$

information below for the months of January, February, and March.

Balances at January $1$ are expected to be as follows:

The budget is to be based on the following assumptions:

Each month's sales are billed on the last day of the month.

Customers are allowed a $3\%$ discount if their payment is made within $10$ days after the billing date. Receivables are booked at

gross.

The company collects $60\%$ of the billings within the discount period, $25\%$ by the end of the month after the date of sale, and

$9\%$ by the end of the second month after the date of sale; $6\%$ prove uncollectible.

It pays $54\%$ of all materials purchases and the selling, general, and administrative expenses in the month purchased and the

remainder in the following month. Each month's units of ending inventory are equal to $130\%$ of the next month's units of

sales.

The cost of each unit of inventory is $$20.$

Selling, general, and administrative expenses, of which $$2,200$ is for depreciation, are equal to $15\%$ of the current month's

sales.

Actual and projected sales are as follows: CALCULATE BUDGETED CASH COLLECTION DURING JANUARY FEBRUAURY AND MARCH