a$.$ The company pays for $55\%$ of its direct materials purchases in the month of purchase and the remainder the following month. The company's direct material purchases for March through June are anticipated to be as follows:

$\backslash$table$[[,$March,,April,,May,,June$],[$$$,119,000,$$$,134,$ Che,$$,122,000,$$$,142,000]]$

b$.$ Direct labor is paid in the month in which it is incurred. Direct labor for each month of the second quarter is budgeted as follows:

$\backslash$table$[[,$April,,May,,June$],[$$$,60,000,$$$,70,000,$$$,85,000]]$

c$.$ Manufacturing overhead is estimated to be $150\%$ of direct labor cost each month. This monthly estimate includes $$34,000$ of depreciation on the plant and equipment. All manufacturing