Wright Lighting Fixtures forecasts its sales in units for the next four months as follows:

March19,000April21,000May18,500June17,000

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 $18,500 per month. Dividends of $21,300 are to be paid in May. The firm produced 18,000 units in February.

For the production schedule complete the 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.