Dayton has forecast sales to be $210,000 in February, $272,000 in March, $296,000 in April, and $311,000 in May. The average cost of goods sold is 70% of sales. All sales are made on credit and sales are collected 55% in the month of sale, 40% the month following and the remainder two months after the sale. What are budgeted cash receipts in May?