Wright Lighting Fixtures forecasts its sales in units for the next four months as follows: Wright maintains an ending inventory for each month in the amount of two times the expected sales in the following month. The ending inventory for February (March's beginning inventory) reflects this policy. Materials cost $6 per unit and are paid for in the month after production. Labor cost is $10 per unit and is paid for in the month incurred. Fixed overhead is $21,000 per month. Dividends of $21,800 are to be paid in May. The firm produced 23,000 units in February. Complete a production schedule and a summary of cash payments for March, April, and May. Remember that production in any one month is equal to sales plus desired ending inventory minus beginning inventory. \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Cash Payments } \\ \hline & February & March & April & May \\ \hline Units produced & & & & \\ \hline Material cost & & & & \\ \hline Labor cost & & & & \\ \hline Fixed overhead & & & & \\ \hline Dividends & & & & \\ \hline Total cash payments & & & & \\ \hline \end{tabular}