Sheffield Company prepares monthly cash budgets. Relevant data from operating budgets for $2023$ are as follows:

All sales are on account. Sheffield expects collections to be $50\%$ in the month of sale, $40\%$ in the first month following the sale, and

$10\%$ in the second month following the sale. It pays $30\%$ of direct materials purchases in cash in the month of purchase and the

balance due in the month following the purchase.

Other data are as follows:

Credit sales: November $2022,$ $$198,000$; December $2022,$$$282,000$

Purchases of direct materials: December $2022,$$$91,000$