Mast Corporation seeks your assistance in developing cash and other budget information for May, June, and July. At April 30, the company had cash of $11,000, accounts receivable of $854,000, inventories of $170,280, and accounts payable of $46,783. The budget is to be based on the following assumptions. Each months sales are billed on the last day of the month. Customers are allowed a 2 percent discount if payment is made within 10 days after the billing date. Receivables are recorded in the accounts at their gross amounts (not net of discounts). The billings are collected as follows: 70 percent within the discount period, 15 percent by the end of the month, and 12 percent by the end of the following month. Three percent is uncollectible. Purchase data are as follows. Of all purchases of merchandise and selling, general, and administrative expenses, 59 percent is paid in the month purchased and the remainder in the following month. The number of units in each months ending inventory equals 120 percent of the next months units of sales. The cost of each unit of inventory is $11. Selling, general, and administrative expenses, of which $3,000 is depreciation, equal 15 percent of the current months sales. Actual and projected sales follow:

March	220800	13800
April	241600	15100
May	206400	12900
June	214400	13400
July	208000	13000
August	16200	13200

a. Compute the budgeted purchases in dollars for May. Required:

b. Compute the budgeted purchases in dollars for June.

c. Compute the budgeted cash collections during May. (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)

d. Compute the budgeted cash disbursements during June. (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)

e. Compute the budgeted number of units of inventory to be purchased during July.