The Boswell Corporation forecasts its sales in units for the next four months as follows: March 20,000 April 22,000 May June 19,500 18,000 6 Boswell maintains an ending inventory for each month in the amount of two and one-half times the expected sales in the following month. The ending inventory for February (March's beginning inventory) reflects this policy. Materials cost $7 per unit and are paid for in the month after production. Labour cost is $11 per unit and is paid for in the month incurred. Fixed overhead is $19,000 per month. Dividends of $21,400 are to be paid in May. Nineteen thousand units were produced in February. a. Complete a production schedule for March, April, and May. (Enter all values as positive value.) Forecasted unit sales Desired ending inventory Beginning inventory Units to be produced Boswell Corporation Production Schedule March April May June b. Complete a summary of cash payments for March, April, and May. Boswell Corporation Units produced Materials Labour Fixed overhead Dividends Total cash payments Cash Payments February March April $ $ +A $ $ $ May