What is the budgeted total cast collections


Problem:

Determer Enterprises has budgeted sales in units for the next four months as follows:

February 6800 units
March 5400 units
April 7200 units
May 4600 units

Determer's product sells for $20 each. Experience has shown that 10% of the company's sales are cash sales. The remaining credit sales are collected 40% in the month of sale and 55% in the month following the sale. The remaining 5% of credit sales are uncollectible. What is the budgeted total cast collections for April?

a) 119700
b) 66240
c) 131400
d) 117000
e) 72000

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