DeBerg Company has developed the following sales projections for the calendar year.   Normal cash collection experience has been that 50% of sales are collected during the month of sale and 45% in the month following sale. The remaining 5% of sales is never collected. DeBerg's budgeted cash collections for the third calendar quarter are     A. $422,500 B. $450,000 C. $414,000 D. $427,500