Management in life you have lunch with a friend who was recently promoted to a management position. “congratulations! ” you say. but she looks at you ans says, “i’m not so sure.” she goes on to tell you that she’s overwhelmed with the pace of the work and demands on her time. “i used to just think about myself and my own performance,” she says, “and now i’m constantly dealing with all these interdependent aspects of the organization. i’m expected to motivate other people to work hard--just working hard myself was a lot easier. and the interruptions! i have to shift gears constantly.” she asks for your advice: “i would love to get more done in less time, be more relaxed, and have more time to enjoy my job and my life. do you know any time management tips? ”

Ultravision inc. anticipates sales of $280,000 from january through april. materials will represent 50 percent of sales, and because of level production, material purchases will be equal for each month during the four months of january, february, march, and april. materials are paid for one month after the month purchased. materials purchased in december of last year were $24,000 (half of $48,000 in sales). labor costs for each of the four months are slightly different due to a provision in the labor contract in which bonuses are paid in february and april. the labor figures are: january $14,000 february 17,000 march 14,000 april 19,000 fixed overhead is $10,000 per month. prepare a schedule of cash payments for january through april. (assume the $280,000 of sales occur equally over the four months of january through april, i.e. monthly sales = $280,000 / 4.)