Cal Company has budgeted to sell the following units in the second quarter of the year: April: 17,000 units, May: 20,000 units, and June: 18,000 units. Cal budgets selling and administrative (S&A) expenses as follows: Variable S&A is $4 per unit sold.

Monthly fixed S7A is as follows: $15,000 depreciation, $100,000 salaries, $63,000 other S&A expenses...total $178,000. Selling and administrative costs are paid as incurred. Compute the cash paid in May for S&A. (Enter a number, no punctuation)