Production in units	8,000	7,000	5,000	4,000
4 kilograms of raw materials are required for each unit produced. Raw materials on hand at the start of the year total 6,000 kilograms. The raw materials inventory at the end of each quarter should equal 19% of the next month's production needs. The cost per kilogram is $4. The company puts all purchases of direct materials on account and pays for 40% in the month of purchase and 60% in the month following purchase. Purchases of materials from December amounted to $11,700.
What will be the budgeted purchases of raw materials in kilograms in March ?
What will be the cost of materials to be purchased for February?
What will be the cash disbursements for January ?