Slippy makes re-usable microbe testing pods that are transportable and has planned sales of be $211,000 in February, $271,000 in March, $294,000 in April, and $312,000 in May. The average cost of goods sold (COGS) is 60% of sales. All sales are made on credit and sales are anticipated to be collected 50% in the month of sale, 30% the month following and the remainder two months after the sale. What are planned cash receipts in May?