Aztec Company sells its product for $190 per unit. Its actual and projected sales follow.

	Units	Dollars
April (actual)	6,500	$1,235,000
May (actual)	3,600	684,000
June (budgeted)	7,000	1,330,000
July (budgeted)	6,500	1,235,000
August (budgeted)	4,200	798,000

All sales are on credit. Recent experience shows that 26% of credit sales is collected in the month of the sale, 44% in the month after the sale, 26% in the second month after the sale, and 4% proves to be uncollectible. The products purchase price is $110 per unit. All purchases are payable within 11 days. Thus, 60% of purchases made in a month is paid in that month and the other 40% is paid in the next month. The company has a policy to maintain an ending monthly inventory of 18% of the next months unit sales plus a safety stock of 190 units. The April 30 and May 31 actual inventory levels are consistent with this policy. Selling and administrative expenses for the year are $1,944,000 and are paid evenly throughout the year in cash. The companys minimum cash balance at month-end is $120,000. This minimum is maintained, if necessary, by borrowing cash from the bank. If the balance exceeds $120,000, the company repays as much of the loan as it can without going below the minimum. This type of loan carries an annual 13% interest rate. On May 31, the loan balance is $35,000, and the companys cash balance is $120,000. (Round final answers to the nearest whole dollar.)