Hawaiian Breeze Limited forecasts its sales in units for the next four months as follows:

$\backslash$table$[[$March$,10,000],[$April$,12,000],[$May$,9,500],[$June$,8,000]]$

Hawaiian Breeze maintains an ending inventory for each month in the amount of two and one$-$half times the expected sales in the following month. The ending inventory for February $($March$\text{'}$s beginning inventory$)$ reflects this policy. Materials cost $$7$ per unit and are paid for in the month after production. Labour cost is $$11$ per unit and is paid for in the month incurred. Fixed overhead is $$14,000$ per month. Dividends of $$20,400$ are to be paid in May. Nine thousand units were produced in February.

a$.$ Complete a production schedule for March, April, and May. $($Enter all values as positive value.$)$

b$.$ Complete a summary of cash payments for March, April, and May.

$\backslash$table$[[,\backslash$table$[[$Hawailan$],[$Cas$],[$February$]],\backslash$table$[[$Limite$],[$nents$],[$March$]],$April,May$],[$Units produced,,,,$],[$Materials$,,$$$1,$$$1,$$$1$