The management of Zigby Manufacturing prepared the following balance sheet for March $31.$

ZIGBY MANUFACTURING

Balance Sheet

March $31$

Assets Liabilities and Equity

Cash $ $40,000$ Liabilities

Accounts receivable $344,400$ Accounts payable $ $201,000$

Raw materials inventory $98,500$ Loan payable $12,000$

Finished goods inventory $325,540$ Long$-$term note payable

$500,000$

$ $713,000$

Equipment $ $600,000$ Equity

Less: Accumulated depreciation $150,000450,000$ Common stock $335,000$

Retained earnings $210,440545,440$

Total assets $ $1,258,440$ Total liabilities and equity $ $1,258,440$

To prepare a master budget for April, May, and June, management gathers the following information.

Sales for March total $20,500$ units. Budgeted sales in units follow: April, $20,500$; May, $19,500$; June, $20,000$; and July, $20,500.$ The product$$s selling price is $$24\mathrm{.}00$ per unit and its total product cost is $$19\mathrm{.}85$ per unit.

Raw materials inventory consists solely of direct materials that cost $$20$ per pound. Company policy calls for a given month$$s ending materials inventory to equal $50\%$ of the next month$$s direct materials requirements. The March $31$ raw materials inventory is $4,925$ pounds. The budgeted June $30$ ending raw materials inventory is $4,000$ pounds. Each finished unit requires $0\mathrm{.}50$ pound of direct materials.

Company policy calls for a given month$$s ending finished goods inventory to equal $80\%$ of the next month$$s budgeted unit sales. The March $31$ finished goods inventory is $16,400$ units.

Each finished unit requires $0\mathrm{.}50$ hour of direct labor at a rate of $$15$ per hour.

The predetermined variable overhead rate is $$2\mathrm{.}70$ per direct labor hour. Depreciation of $$20,000$ per month is the only fixed factory overhead item.

Sales commissions of $8\%$ of sales are paid in the month of the sales. The sales manager$$s monthly salary is $$3,000.$

Monthly general and administrative expenses include $$12,000$ for administrative salaries and $0\mathrm{.}9\%$ monthly interest on the long$-$term note payable.

The company budgets $30\%$ of sales to be for cash and the remaining $70\%$ on credit. Credit sales are collected in full in the month following the sale $($no credit sales are collected in the month of sale$).$

All raw materials purchases are on credit, and accounts payable are solely tied to raw materials purchases. Raw materials purchases are fully paid in the next month $($none are paid in the month of purchase$).$

The minimum ending cash balance for all months is $$40,000.$ If necessary, the company borrows enough cash using a loan to reach the minimum. Loans require an interest payment of $1\%$ at each month$-$end $($before any repayment$).$ If the month$-$end preliminary cash balance exceeds the minimum, the excess will be used to repay any loans.

Dividends of $$10,000$ are budgeted to be declared and paid in May.

No cash payments for income taxes are budgeted in the second calendar quarter. Income tax will be assessed at $35\%$ in the quarter and budgeted to be paid in the third calendar quarter.

Equipment purchases of $$100,000$ are budgeted for the last day of June.

Required:

Sales budget.

Production budget.

Direct materials budget.

Direct labor budget.

Factory overhead budget.

Selling expense budget.

General and administrative expense budget.

Schedule of cash receipts.

Schedule of cash payments for direct materials..

Cash budget.

Budgeted income statement for entire second quarter $($not monthly$).$

Budgeted balance sheet at June $30.$

I need help finding what the direct materials cash payment is for the month of April. $\backslash$table$[[$ZIBGY MANUFACTURING$],[$Schedule of Cash Receipts$],[,,$April,,May,,June$],[$Sales$,$$$,492,000,$$$,468,000,$$$,480,000],[$Cash receipts from$],[$Cash sales,,$147,600vv,,140,400vv,,144,000vv$