XYZ Company is preparing its budgeted balance sheet. The budgeted selling price per unit is $55. Budgeted unit sales for July, August, September, October and November are 1,400 units, 2,100 units, 3,400 units, 2,700 units and 4,200 units, respectively. All sales are on credit. Regarding credit sales, 30% are collected in the month of the sale, 50% in the month following sales, and the remaining 20% in the second month following sale. The budgeted accounts receivable balance at the end of September is closest to: Select one: O a. $168,000 O b. None of the given answers. O c. $140,000 Od. $118,250 Oe. $154,000 XYZ Company is preparing its Manufacturing Overhead budget for the month of March. The budgeted variable manufacturing overhead is $9 per direct labor-hour. The budgeted fixed manufacturing overhead is $31,000 per month, which includes $5,000 of noncash costs (primarily depreciation of plant assets). If the budgeted direct labor-hours for March is 5,500. How much is the March's budgeted cash disbursements for manufacturing overhead? Select one: a. $86,500 b. $80,500 Oc$75,500 Od. None of the given answers Oe $81,000