The controller of Harrington Company estimates sales and production for the first four months of 2012 as follows:

		January		February		March		April
Sales		$30,500		$41,800		$53,100		$25,200
Production in units		1,070		1,630		2,140		2,650

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 5 kg of direct material to produce a finished unit, and direct materials cost $4 per kg. All direct materials purchases are on account, and are paid as follows: 40% in the month of the purchase, 60% the following month. Ending direct materials inventory for each month is 40% of the next month