Cal Company has budgeted to sell the following units in the second quarter of the year:

April: 17,000 units

May: 20,000 units

June: 18,000 units

Cal budgets selling and administrative (S&A) expenses as follows:

Variable S&A is $4 per unit sold, Monthly fixed S&A is as follows: $15,000 depreciation $100,000 salaries $63,000 other S&A expenses $178,000 Total Selling and administrative costs are paid as incurred. Compute the cash paid in May for S&A.