Information pertaining to Yekstop Corp.'s sales revenue is presented below: November December January Cash sales $ 96,000 $ 125,000 $ 78,000 Credit sales 288,000 450,000 234,000 Total sales $ 384,000 $ 575,000 $ 312,000 Management estimates that 4% of credit sales are eventually uncollectible. Of the collectible credit sales, 65% are likely to be collected in the month of sale and the remainder in the month following the month of sale. The company desires to begin each month with an inventory equal to 75% of the sales projected for the month. All purchases of inventory are on open account; 30% will be paid in the month of purchase, and the remainder paid in the month following the month of purchase. Purchase costs are approximately 60% of the selling prices. Total budgeted cash collections in January by Yekstop Corp. are:

Each container is cut from the mould once the plastic has cooled and hardened. unit-level 2 patents are obtained for each new type of container mould. facility-level 3. plastic resins are used as the main direct material for the containers. product-level 4. a plant manager oversees the entire manufacturing operation. facility-level 5. the sales force incurs travel expenses to attend various trade shows throughout the country to market the containers. product-level 6. each container product line has a product line manager. product-level 7 the extrusion machine is calibrated for each batch of containers made. facility-level 8. each type of container has its own unique moulds. unit-level 9. routine maintenance is performed on the extrusion machines. facility-level 10. rent is paid for the building that houses the manufacturing processes. classify each activity as either unit-level, batch-level, product-level, or facility-level.