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

March $15,000$

April $17,000$

May $14,500$

June $13,000$

Wright maintains an ending inventory for each month in the amount of two and one$-$half times the expected sales in the following month. The ending inventory for February $($March$$s beginning inventory$)$ reflects this policy. Materials cost $$7$ per unit and are paid for in the month after production. Labor cost is $$11$ per unit and is paid for in the month incurred. Fixed overhead is $$16,500$ per month. Dividends of $$20,900$ are to be paid in May. The firm produced $14,000$ 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.