The controller of Harrington Company estimates sales and production for the first four months of 2020 as follows:

Sales

$27,700 (January) $42,900 (February) $49,500 (March )$23,200 (April)

Production in units

900 (January) 1,600 (February) 2,100 (March) 2,500 (April)

Sales are 40% cash and 60% on account, and 60% of credit sales are collected in the month of the sale. In the month after the sale, 40% of credit sales are collected. It takes 4 kg of direct materials to produce a finished unit, and direct materials cost $5 per kg. All direct materials purchases are on account, and are paid as follows: 40% in the month of the purchase and 60% the following month. Ending direct materials inventory for each month is 40% of the next month's production needs.

January's beginning materials inventory is 1,090 kg. Suppose that both accounts receivable and accounts payable are zero at the beginning of January.

Question 1: What are the total cash sales for the January-March quarter?

Question 2: What is the accounts receivables balance at the end of march?

Question 3: What is direct materials inventory balance at the end of March?

Question 4: What are material purchases costs for February?

Question 5: What are cash payments on account for February?

Question 6: What is the ending balance in accounts payable for March?