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Justin Company\'s budget includes the following credit sales for the current yea

ID: 2551928 • Letter: J

Question

Justin Company's budget includes the following credit sales for the current year: September, $28,000; October, $39,000; November, $33,000; December, $35,000. Experience has shown that payment for the credit sales is received as follows: 15% in the month of sale, 60% in the first month after sale, 20% in the second month after sale, and 5% is uncollectible. How much cash can Justin Company expect to collect in November as a result of current and past credit sales?

Multiple Choice

$22,550.

$36,750.

$33,000.

$33,950.

$31,350.

Explanation / Answer

20% of credit sale of september is collected in November = 20% × $28,000 = $5,600

60% of credit sale of October is collected in November = 60% × $39,000 = $23,400

15% of credit sale of November is collected in November = 15% × $33,000 = $4,950

Justin Company expect to collect in November as a result of current and past credit sales = ($5,600 + $23,400 + $4,950) = $33,950