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	10400	13200	11600	35200
Selling price per unit	x $50	x $50	x $50
Sales revenue	$520000	$660000	$580000	$1760000

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	208000	264000	232000	704000
Collect from last month	186000	156000	198000	540000
Collect from 2 mos. Prior	168000	186000	156000	510000
Cash receipts	$ 562000	$ 606000	$ 586000	$ 1754000

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.

Purchases Budget
	April	May	June	Total
Budgeted cost of goods sold	312000	396000	348000	1056000
plus desired ending inventory	118800	104400	86400	86400
Total needs	430800	500400	434400	1142400
less beginning inventory	(93600)	(118800)	(104400)	(93600)
Cost of purchases	337200	381600	330000	1048800

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 43200 each month.

Sales and Admin Budget
	April	May	June	Total
Variable S&A expenses	52000	66000	58000	176000
Fixed S&A (including depreciation)	144000	144000	144000	432000

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?