$\backslash$table$[[,$Cash Receipts,$\backslash$table$[[],[$Administrative$],[$Expenses$]],\backslash$table$[[$Manufacturing$],[$Overhead$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Direct$],[$Materials$],[$Purchases$]]],[$April$,$$$240,000,$$$92,000,$$$50,400,$$$43,200,$$$74,400$