Williams Company makes and sells laundry duffel bags. Each duffel bag sells for $20 and has a unit variable cost of $12. The company has provided the following budgeting data for March:

Sales (all cash sales)	$34,000
Cash balance on March 1	4,000
Cash disbursements during the month	36,000
A minimum cash balance on March 31	4,000

If necessary, Williams will borrow cash from the local bank in multiples of $1,000.

Please:

How many units did Williams budget to sell during March?

What is Williams budgeted cash balance at the end of the period before borrowing?

How much should Williams budget for borrowing in January?