Bombs Away Video Games Corporation has forecasted the following monthly sales:

January $ $101,000$ July $ $46,000$

February $94,000$ August $46,000$

March $26,000$ September $56,000$

April $26,000$ October $86,000$

May $21,000$ November $106,000$

June $36,000$ December $124,000$

Total annual sales $=$ $$768,000$

Bombs Away Video Games sells the popular Strafe and Capture video game. It sells for $$5$ per unit and costs $$2$ per unit to produce. A level production policy is followed. Each month's production is equal to annual sales $($in units$)$ divided by $12.$

Of each month's sales, $40$ percent are for cash and $60$ percent are on account. All accounts receivable are collected in the month after the sale is made.

Construct a monthly production and inventory schedule in units. Beginning inventory in January is $26,000$ units.

Note: Input all your answers as positive numbers.

Prepare a monthly schedule of cash receipts. Sales in December before the planning year are $$100,000.$

Prepare a cash payments schedule for January through December. The production costs of $$2$ per unit are paid for in the month in which they occur. Other cash payments, besides those for production costs, are $$46,000$ per month.

Prepare a monthly cash budget for January through December using the cash receipts schedule from part b and the cash payments schedule from part c$.$ The beginning cash balance is $$5,000,$ which is also the minimum desired.

Note: Negative amounts should be indicated by a minus sign. Leave no cells blank be certain to enter $\text{'}0\text{'}$ wherever required.