Ultravision Incorporated anticipates sales of $$380,000$ from January through April. Materials will represent $50$ percent of sales, and because of level production, material purchases will be equal for each month during the four months of January, February, March, and April.

Materials are paid for one month after the month purchased. Materials purchased in December of last year were $$34,000($half of $$68,000$ in sales$).$ Labor costs for each of the four months are slightly different due to a provision in the labor contract in which bonuses are paid in February and April. The labor figures are:

$\backslash$table$[[$January$,$$$24,000$