Dayton has forecast sales to be $211,000 in February, $274,000 in March, $291,000 in April, and $312,000 in May. The average cost of goods sold is 65% of sales. All sales are made on credit and sales are collected 50% in the month of sale, 35% the month following and the remainder two months after the sale. What are budgeted cash receipts in May?