Table C. Calculate Monthly Cash Payments (15 pts): December January February March Units to be produced (Table A) 1,800,000 1,400,000 2,000,000 2,500,000 Materials (from the previous month)* Labour ($20 per thousand units) Overhead ($10 per thousand units) Selling & Admin. expense (20% of sales) Interest 8,000 Taxes 64,560 Dividends 48,420 Total Cash Payments *December's materials are paid for in January (one month after use). December's material costs are based on the old rate of $52 per 1,000 buttons. February will be the first month the new material costs will be paid. In February, materials costs for January will be paid. Sales: January: 263,500 February: 186,000 March: 217,000