Need the answer to question b…

The total cash sales for the first quarter is 49840$!

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The controller of Harrington Company estimates sales and production for the first four months of 2020 as follows: Sales $30,700 $39,300 $54,600 $22,700Production in units 900 1,500 2,200 2,400 Sales are 40% cash and 60% on account, and 60% of credit sales are collected in the month of the sale. In the month after the sale, 40% of credit sales are collected. Ittakes 4 kg of direct materials to produce a finished unit, and direct materials cost $5 per kg. All direct materials purchases are on account, and are paid as follows: 40% inthe month of the purchase and 60% the following month. Ending direct materials inventory for each month is 40% of the next month’s production needs. January’s beginning materials inventory is 1,050 kg. Suppose that both accounts receivable and accounts payable are zero at the beginning of January.