FirstState Manufacturing Is Preparing Its Cash Payments Budget for the Coming

FirstState Manufacturing is preparing its cash payments budget for the coming month.The following information pertains to the cash payments:
a.FirstState Manufacturing pays for 60% of its direct materials purchases in the month of purchase and the remainder the following month.Last month's direct material purchases were $40,000,while FirstState Manufacturing anticipates $45,000 of direct material purchases this coming month.
b.Direct labor for the upcoming month is budgeted to be $25,000 and will be paid at the end of the upcoming month.
c.Overhead is estimated to be 150% of direct labor cost each month and is paid in the month in which it is incurred.This monthly estimate includes $8,000 of depreciation on the plant and equipment.
d.Monthly operating expenses for next month are expected to be $27,500,which includes $1,500 of depreciation on office equipment and $2,000 of bad debt expense.These monthly operating expenses are paid during the month in which they are incurred.
e.FirstState Manufacturing will be making an estimated tax payment of $6,000 next month.
Required:
Prepare a cash payments budget for the month.