Derby Company had the following collection patterns with its accounts receivable:

40% in the month of sale

30% in the month following sale

25% in the second month following sale

Derby provided the following data on expected sales revenue:

March	$80,000
April	90,000
May	100,000
June	95,000
July	105,000

Payments on accounts payable may need similar treatment as a firm may pay those off over two or months. Suppose that the firm typically pays 40% of its purchases of raw materials in the month incurred and 60% in the following month. Data from raw materials purchases is as follows:

March	$30,000
April	36,000
May	40,000

What are the cash payments for raw materials budgeted to be paid in April and May? If an amount box does not require an entry, enter "0" or leave the cell "blank".

	April	May
March
April
May
Total