Leaky Plumbing Ltd anticipates sales of $310,000 from January through April 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 December of last year were $27,000 (half of $54,000 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 February and April. Fixed overhead is $13,000 monthly. The labour figures are: $17,000 20,000 January February March 17,000 22,000 April Prepare a schedule of cash payments for January through April. Purchases Payment to material purchases. Labour Fixed overhead Total cash payments December Leaky Plumbing Limited Cash Payment Schedule January February March April $ $ $