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 one and one$-$half times the expected sales in the following

month. The ending inventory for February $($March$\text{'}$s beginning inventory$)$ reflects this policy. Materials cost $$7$ per unit and are paid for

in the month after production. Labor cost is $$3$ per unit and is paid for in the month incurred. Fixed overhead is $$10,000$ per month.

Dividends of $$14,000$ are to be paid in May. The firm produced $8,000$ 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.

Note: Input all amounts as positive values except Beginning inventory values under Production Schedule which should be entered

with a minus sign. Leave no cells blank be certain to enter $0$ wherever required.