Bristol corporation reported a beginning balance of $6200 in accounts receivable on January at the beginning of the year and 5,334 million at the end of the year. Its statement of cash flows using the direct method reported cash collections from customers of 33.551 million for the year. Assuming that microchem corporation makes all sales on account, compute teh amount of sales during the year.

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: