The controller of Whispering Winds Company estimates sales and production for the first four months of 2022 as follows: January February March April Sales $30,200 $38,600 $54,400 $23,000 Production in units 900 1,700 1,800 2,700 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 1,060 kg. Suppose that both accounts receivable and accounts payable are zero at the beginning of January. What are the total cash sales for the January-March quarter? Total cash sales $ ? (b) What is the accounts receivable balance at the end of March? Accounts receivable balance $ ? (c) What is direct materials inventory balance at the end of March? ? Direct materials inventory balance kg (d) ) What are material purchases costs for February? Material purchases for February $ ? (e) ? Your answer is correct. What are cash payments on account for February? (Round answer to O decimal places, e.g. 125.) Cash payments on account $ ? (f) ? Your answer is correct. What is the ending balance in accounts payable for March? (Round answer to 0 decimal places, e.g. 125.) ? Ending balance in accounts payable (g) ? Your answer is correct. What is the cash balance for the period January-March? (Round answer to 0 decimal places, e.g. 125.) Cash balance $