You are required to show basic calculations only:

A: The budgeted sales for the next four months are Rs. 200,000, Rs. 150,000, Rs. 225,000 and Rs.175,000. As per history, the company receives 30% of sales in the month of sale, followed by45% in the month following, and the remaining amount is received in the month following that. What will be the total expected cash receipt for the third month?

B: The margin of safety is 400 units, with budgeted sales of 1200. What is the contribution margin per unit, if the total fixed is Rs. 50,000?