TabComp Inc. is a retail distributor for MZB-33 computer hardware and related software. TabComp prepares annual sales forecasts, of which the first six months of the coming year are presented below:

	Hardware Units	Hardware Dollars	Software Dollars	Total Sales
January	130	$390,000	$160,000	$550,000
February	120	360,000	140,000	500,000
March	110	330,000	150,000	480,000
April	90	270,000	130,000	400,000
May	100	300,000	125,000	425,000
June	125	375,000	225,000	600,000

Cash sales account for 25% of TabComp's total sales, 30% of the total sales are paid by bank credit card, and the remaining 45% are on open account (TabComp's own charge accounts). The cash and bank credit card sale payments are received in the month of the sale. Bank credit card sales are subject to a 4% discount, which is deducted immediately. The cash receipts for sales on open account are 70% in the month following the sale and 28% in the second month following the sale; the remaining are uncollectible.

TabComp's month-end inventory requirements for computer hardware units are 30% of the next month's sales. The units must be ordered two months in advance due to long lead times quoted by the manufacturer. 1.Calculate the cash that TabComp can expect to collect during April. Show all of your calculations.

2.Determine the number of computer hardware units that should be ordered in January. Show all of your calculations.