InnerVision Limited anticipates total sales of $410,000 from July through October. Materials will represent 60 percent of sales and because of level production, material purchases will be equal for each month during these four months.

Materials are paid for one month after the month purchased. Materials purchased in June were $37,000 (half of $74,000 in sales). Labour costs for each of the four months are slightly different due to a provision in the labour contract in which bonuses are paid in August and October. Fixed overhead is $23,000 monthly. The labour figures are:

July	$27,000
August	30,000
September	27,000
October	32,000

Prepare a schedule of cash payments for July through October.

InnerVision Limited Cash Payment Schedule
	June	July	August	September	October
Purchases	$	$	$	$	$
Payment to material purchases
Labour
Fixed overhead
Total cash payments		$	$	$	$