Quagmire Inc. has prepared the following sales budget for the quarter of April, May and June:

All of the sales are on credit.

Quagmire collects from customers as follows:

$50\%$ of sales in the month of sale

$25\%$ in the month following the sale, and

$25\%$ in the second month following the sale.

Quagmire expects cost of goods sold to be $60\%$ of sales.

They keep $30\%$ of next months expected cost of goods sold in ending inventory. Below are budgeted purchases of inventory.

All purchases are paid for in the SAME month as the purchase.

Below is the budget for variable and fixed selling and administrative expenses.

Selling and admin expenses are paid in the month AFTER they are incurred.

Fixed expenses include depreciation of $35100$ each month.

How much will Quagmire pay $($in cash$)$ for purchases in June?

How much does Quagmire pay for variable S&A expenses in May?

How much does Quagmire pay for fixed S&A expenses in May?