The controller of Metlock Company estimates sales and production for the first four months of 2022 as follows:

		January		February		March		April
Sales		$28,000		$40,600		$51,100		$26,500
Production in units		1,100		1,500		2,200		2,400

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 months production needs. Januarys beginning materials inventory is 1,060 kg. Suppose that both accounts receivable and accounts payable are zero at the beginning of January.

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