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

March	23,000
April	25,000
May	22,500
June	21,000

Wright maintains an ending inventory for each month in the amount of one and one-half times the expected sales in the following month. The ending inventory for February (Marchs beginning inventory) reflects this policy. Materials cost $5 per unit and are paid for in the month after production. Labor cost is $9 per unit and is paid for in the month incurred. Fixed overhead is $20,500 per month. Dividends of $21,700 are to be paid in May. The firm produced 22,000 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.