Clay Corporation has projected sales and production in units for the second quarter of the coming year as follows: Sales Production April 66,000 68,000 May 41,500 58,000 June 76,000 58,000 Cash-related production costs are budgeted at $6.6 per unit produced. Of these production costs, 35% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $260,000 per month. The accounts payable balance on March 31 totals $350,000, which will be paid in April. All units are sold on account for $15.6 each. Cash collections from sales are budgeted at 50% in the month of sale, 20% in the month following the month of sale, and the remaining 30% in the second month following the month of sale. Accounts receivable on April 1 totaled $676,000 ($106,000 from February's sales and $570,000 from March's sales). Required: a. . Prepare a schedule for each month showing budgeted cash disbursements for Clay Corporation. (Round your final answer to nearest whole dollar.) Production cost Cash disbursement: Production costs this month Production costs prior month Selling and administrative Total disbursements April May June