Smarty Partners projected sales and production in units for the coming year as follows: April May June Sales 55,00045,00063,000 Production 65,00055,00055,000 Cash-related production costs are budgeted at $7 per unit produced. Of these production costs, 40% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $110,000 per month. The accounts payable balance on March 31 totals $193,000, which will be paid in April. Typically 20% are cash sales and the rest are on credit. The sales price is $26 each. Cash collections from credit sales are budgeted at 60% in the month of sale, 35% in the month following the month of sale. The remaining 5% is never collected (bad debts expense). Accounts receivable on March 31 was $180,000. What is ending budgeted Accounts Receivable at the end of June