26.

Assume for this question only, SixthZ has budget information in the table below. Calculate the February cash distributions for raw materials.

Budgeted Board Sales for January	35	Board Sets
Budgeted Board Sales for February	50	Board Sets
Budgeted Board Sales for March	70	Board Sets
Budgeted Board Production for January	45	Board sets
Budgeted Board Production for February	75	Board sets
Budgeted Board Production for March	90	Board sets
Desired Finished Goods Ending Inventory	30%	Of next month's sales
Desired Raw Materials Ending Inventory	25%	Of next month's materials needs
Lbs of Raw Materials Per Board Set	6	Lbs
Cost of Raw Materials Per Lb (all of which is paid in the month of purchase)	$10	Per lb