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The Projections of Direct Materials Purchases That Follow Are for the Sombo

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The projections of direct materials purchases that follow are for the Sombo Corporation.  Purclases on Account Cash Purchases  December $40,000$30,000 January 60,00033,000 February 50,00035,000 March 70,00025,000\begin{array}{lll}&\text { Purclases on Account}&\text { Cash Purchases }\\\text { December } & \$ 40,000 & \$ 30,000 \\\text { January } & 60,000 & 33,000 \\\text { February } & 50,000 & 35,000 \\\text { March } & 70,000 & 25,000\end{array}

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The company pays for 60 percent of purchases on account in the month of purchase and 40 percent in the month following the purchase. What is the expected cash payment for direct materials for the month of February?


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