Ultravision Limited anticipates sales of $430,000 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 $39,000 (half of $78,000 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 $25,000 monthly. The labour figures are:

January	$29,000
February	32,000
March	29,000
April	34,000

Prepare a schedule of cash payments for January through April.

Ultravision Limited Cash Payment Schedule
	December	January	February	March	April
Purchases	$	$	$	$	$
Payment to material purchases
Labour
Fixed overhead
Total cash payments		$	$	$	$