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Waterways Continuing Problem 09 Waterways Corporation is preparing its budget for the coming year, 2017. The first step is to plan for the first quarter of that coming year. Waterways gathered the following information from the managers.

Sales
Unit sales for November 2016	112,500
Unit sales for December 2016	102,100
Expected unit sales for January 2017	113,000
Expected unit sales for February 2017	112,500
Expected unit sales for March 2017	116,000
Expected unit sales for April 2017	125,000
Expected unit sales for May 2017	137,500
Unit selling price	$12

Waterways likes to keep 10% of the next month?s unit sales in ending inventory. All sales are on account. 85% of the Accounts Receivable are collected in the month of sale, and 15% of the Accounts Receivable are collected in the month after sale. Accounts receivable on December 31, 2016, totaled $183,780.