Kasson Company has budgeted units to be produced for the

next five months as follows:

Kasson Company used the following information in creating

its master budget for the year:

Ending direct materials inventory for each month should be

equal to $140\%$ of the next month's production needs.

Each unit produced requires $3$ pounds of direct materials.

Direct materials are purchased for $$2\mathrm{.}50$ per pound.

Assume Kasson Company pays for $40\%$ of a month's purchase

of direct materials in the month of purchase and the other

$60\%$ is paid in the following month.

Calculate Kasson Company's budgeted accounts payable at

June $30.$