the volt battery company has forecast its sales in units as follows:

january 2000

february 1850

march 1800

april 2300

may 2550

june 2700

july 2400

volt battery always keeps an ending inventory equal t0 140 percent of the next months expected sales. the ending inventory fore december ( januarys beginning inventory ) is 2800 units which is consistent which this policy. materials cost 15 per unit and are paid for in the month after purchase. labor cost 8 per unit and is paid in the month the cost is incurred. overhead costs is 12000 per month. interest of 9200 is scheduled to be paid in march and employee bounses of 14000 will be paid in june.

prepare a monthly summary of cash payment for january through june volt battery produced 1800 units in the december