The Creative Products Corporation produces its products two months in advance of anticipated sales and ships to warehouse centers the month before sale. The inventory safety stock is 15% of the anticipated months sale. Beginning inventory in October 2017 was 120,000 units. Each unit costs $1.50 to make. The average selling price is $2.50 per unit. The cost is made up of 60% labor, 30% materials, and 10% shipping (to the warehouse). Labor is paid the month of production, raw materials the month prior to production, and shipping the month after production. Assume that the sales forecast for December 2017 is $2,500,000. What is the production cash outflow for the month of October 2017 production and in what months does each occur? Show your work and solve for 1. Cost of production 2. Labor cost 3. Shipping 4. Material cost