he projections of direct materials purchases that follow are the Sombo Corporation

	Purchases on Account	Cash Purchases
December	$40,000	$30,000
January	60,000	27,000
February	50,000	35,000
March	70,000	25,000

The company pays for 60% of purchases on account in the month of purchase and 40% in the month following the purchase. What is the expected cash payment for direct materials for the month of February of Sombo.