answer both questions for a thumps up !!!

Champ, Inc., predicts the following sales in units for the coming two months. Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 120 units. May June 200 270 Sales in units Compute budgeted production (in units) for May. 270 60% CHAMP, INC. Production Budget For Month Ended May 31 Next month's budgeted sales (units) Ratio of inventory to future sales Budgeted ending inventory (units) Add: budgeted sales for the month (units) Required units of available production Add: Beginning inventory (units) Units to be produced Kingston anticipates total sales for June and July of $460,000 and $418,000, respectively. Cash sales are normally 65% of total sales. Of the credit sales, 20% are collected in the same month as the sale, 65% are collected during the first month after the sale, and the remaining 15% are collected in the second month after the sale. Determine the amount of accounts receivable reported on the company's budgeted balance sheet as of July 31. Sales month Total Sales As of July 31 Percent Still Amount Uncollected Uncollected Credit Sales June $ July Total 460,000 418,000