... Cash396,000495,000418,000412,500462,000 - Cash sales - - - - - - Credit sales396,000495,000418,000412,500462,000Cash collection from: - January's Sales158,400138,60091,080 - February's Sales198,000173,250113,850 - ... performance report:Summarize information:Sales$ 3,000,000Cost of goods sold: - Direct materials1,200,000 - Direct labor260,000 - Machinery repair (Variable cost)57,000 - Depreciation - ... of previous month. - 31 January and 28 February: actual inventory are consistent.iMASTER OF BUSINESS ADMINISTRATIONINTERNATIONAL PROGRAM ASSIGNMENT ACCOUNTING FOR DECISION MAKING Submitted to:...