Uitravision Limited anticipates sales of $350,000 from January through April. Materials will represent 60 percent of sales and because of level production, material purchases will be equal for each month during these four months. Materials are paid for one month after the month purchased. Materials purchased in December of last year were $31.000 half of $62,000 in sales). Labour costs for each of the four months are slightly different due to a provision in the labour contract in which bonuses are paid in February and April. Fixed overhead is $17,000 monthly. The labour figures are: Prepare a schedule of cash payments for January through April