The following data and estimates are available for Chorus Company for June to September:

June July August September Opening $4,500 f3,500 $5,000 $5,000 inventory Material usage $7,000 $10,000 f11,000 $10,000 Closing inventory f3500 $5,000 $5,000 $4,000June July August September Sales $40,000 $52,000 $65,000 $25,000 Wages $13,000 $14,000 $14,500 $15,000 Overheads $7,500 $9,500 $8,000 $12,000