The Boswell Corporation forecasts its sales in units for the next four months as follows:

March	16,000
April	18,000
May	15,500
June	14,000

Boswell maintains an ending inventory for each month in the amount of three times the expected sales in the following month. The ending inventory for February (March's beginning inventory) reflects this policy. Materials cost $8 per unit and are paid for in the month after production. Labour cost is $12 per unit and is paid for in the month incurred. Fixed overhead is $17,000 per month. Dividends of $21,000 are to be paid in May. Fifteen thousand units were produced in February.

a. Complete a production schedule for March, April, and May. (Enter all values as positive value.)

Boswell Corporation Production Schedule
	March	April	May	June
Forecasted unit sales
Desired ending inventory
Beginning inventory
Units to be produced

b. Complete a summary of cash payments for March, April, and May.

Boswell Corporation Cash Payments
	February	March	April	May
Units produced
Materials		$	$	$
Labour
Fixed overhead
Dividends