Calumet Ski Company is in the process of preparing its budget for next year. Cost of goods sold has been estimated at $70$ percent of sales. Materials purchases and payments are to be made during the month preceding the month of sale. Wages are estimated at $22$ percent of sales and are paid during the month of sale. Other operating costs amounting to $24$ percent of sales are to be paid in the month following the month of sales. Additionally, a monthly lease payment of $$5,000$ is paid to $906$ Technologies for computer services. Sales revenue is forecasted as follows:

Month

Sales

March

$$180,000$

April

$$217,000$

May

$$230,000$

June

$$200,000$

July

$$300,000$