Wentworth Products has projected the following sales for the coming year:

	Q1	Q2	Q3	Q4
Sales	$360	$450	$600	$540

Sales in the year following this one are projected to be 10 percent greater in each quarter.

Calculate payments to suppliers assuming that the company places orders during each quarter equal to 25 percent of projected sales for the next quarter. Assume that the company pays immediately.

a. What is the payables period in this case? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

What are the payments to suppliers each quarter? (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

b. Calculate payments to suppliers assuming that the company places orders during each quarter equal to 25 percent of projected sales for the next quarter. Assume a 90-day payables period. (Do not round intermediate calculations and round your answers to 2 decimal places e.g., 32.16.)

c. Calculate payments to suppliers assuming that the company places orders during each quarter equal to 25 percent of projected sales for the next quarter. Assume a 60-day payables period. (Do not round intermediate calculations and round your answers to 2 decimal places e.g., 32.16.)