Country Club Road Nurseries grows and sells garden plants. The nursery is active between January and October each year. During January, the potting tables and equipment are prepared. The potting and seeding are done in February. In March and April, the plants are cultivated, watered, and fertilized. May and June are the peak selling months. July, August, and September are the peak months for visiting customers in their homes to provide them with advice and help solve their problems. During October, the equipment and buildings are secured for the winter months, and in November and December, full-time employees take their paid holidays, and the business is closed.

The nursery employs 15 full-time staff and, depending on the season, up to 20 part-time staff. The full-time staff members are paid an average salary of \(\$ 2,700\) per month and work 160 hours per month.

The part-time staff members are paid \(\$ 10\) per hour. Because the nursery relies on local students for part-time work, there is no shortage of trained people willing to work the hours that are available. The ratio of full-time employee hours worked to part-time employee hours worked is as follows: January, 5:1; February, 5:1; March, 3:1; April, 3:1, May, 1:1; June, 1:1; July, 1:1; August, 1:1; September, 2:1; and October, 4:1. Because part-time students are used mainly for moving and selling activities, their work creates very little incremental support costs.

Fixed costs, other than wages, associated with this operation are about \(\$ 55,000\) per month. The cost drivers in this operation are the activities that the full-time employees undertake. These cost drivers are proportional to the hours worked by the full-time employees. The variable costs depend on the season and reflect the common employee activities during that season. Average variable costs per employee hour worked are as follows: January,


\(\$ 20\); September, \(\$ 20\); and October, \(\$ 10\). These variable costs include both support items such as power and water and direct items such as soil and pots. Assume that all expenses are paid in the month they are incurred.

On the basis of the information provided, determine the cash outflows for the upcoming year.