Lartey Corporation's cost formula for its selling and administrative expense is $22,200 per month plus $27 per unit. For the month of December, the company planned for activity of 5,300 units, but the actual level of activity was 5,270 units. The actual selling and administrative expense for the month was $168,150. The spending variance for selling and administrative expense in December would be closest to: $3,660 F $3,660 U $2,850 F $2,850 U Quattro makes all sales on account, subject to the following collection pattern: 20% are collected in the month of sale; 50% are collected in the first month after sale; and 30% are collected in the second month after sale. If sales for April, May, and June were $76,000, $81,000, and $72,000, respectively, what were the firm's budgeted collections for June?