The Ace Battery Company has forecast its sales in units as follows:

$\backslash$table$[[$January$,2,800,$May,$3,350],[$February$,2,650,$June,$3,500],[$March$,2,600,$July,$3,200],[$April$,3,100,,]]$

Ace always keeps an ending inventory equal to $140$ percent of the next month's expected sales. The ending inventory for December $($January$\text{'}$s beginning inventory$)$ is $3,920$ units, which is consistent with this policy.

Materials cost $$11$ per unit and are pald for in the month after production. Labour cost is $$4$ per unit and is paid in the month the cost is incurred. Overhead costs are $$16,000$ per month. Interest of $$10,000$ is scheduled to be paid in March, and employee bonuses of $$15,200$ will be paid in June

a$.$ Prepare a monthly production schedule for January through June. $($Enter all values as positive value.$)$

Ace Battery Company

Production Schedule

Forecasted unit sales

Desired ending inventory

Beginning inventory

b$.$ Prepare a monthly summary of cash payments for January through June. Ace produced $2,600$ units in December