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

Sales Budget
	April	May	June	Total
Sales in units	12600	16800	14400	43800
Selling price per unit	x $30	x $30	x $30
Sales revenue	$378000	$504000	$432000	$1314000

All of the sales are on credit. Quagmire collects from customers as follows:

40% of sales in the month of sale 30% in the month following the sale, and 30% in the second month following the sale.

Cash receipts budget
	April	May	June	Total
Collect from current sales	151200	201600	172800	525600
Collect from last month	135000	113400	151200	399600
Collect from 2 mos. Prior	124200	135000	113400	372600
Cash receipts	$ 410400	$ 450000	$ 437400	$ 1297800

Quagmire expects cost of goods sold to be 60% of sales. They keep 20% 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.

Purchases Budget
	April	May	June	Total
Budgeted cost of goods sold	226800	302400	259200	788400
plus desired ending inventory	60480	51840	41040	41040
Total needs	287280	354240	300240	829440
less beginning inventory	(45360)	(60480)	(51840)	(45360)
Cost of purchases	241920	293760	248400	784080

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 34200 each month.

Sales and Admin Budget
	April	May	June	Total
Variable S&A expenses	75600	100800	86400	262800
Fixed S&A (including depreciation)	171000	171000	171000	513000

How much will Quagmire pay (in cash) for purchases in May? How much does Quagmire pay for variable S&A expenses in May? How much does Quagmire pay for fixed S&A expenses in May?