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

Sales Budget
	April	May	June	Total
Sales in units	9000	13200	10800	33000
Selling price per unit	x $30	x $30	x $30
Sales revenue	$270000	$396000	$324000	$990000

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

40% of sales in the month of sale 35% in the month following the sale, and 25% in the second month following the sale.

Cash receipts budget
	April	May	June	Total
Collect from current sales	108000	158400	129600	396000
Collect from last month	126000	94500	138600	359100
Collect from 2 mos. Prior	76500	90000	67500	234000
Cash receipts	$ 310500	$ 342900	$ 335700	$ 989100

Quagmire expects cost of goods sold to be 60% of sales. They keep 10% 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	162000	237600	194400	594000
plus desired ending inventory	23760	19440	14040	14040
Total needs	185760	257040	208440	608040
less beginning inventory	(16200)	(23760)	(19440)	(16200)
Cost of purchases	169560	233280	189000	591840

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 11700 each month.

Sales and Admin Budget
	April	May	June	Total
Variable S&A expenses	54000	79200	64800	198000
Fixed S&A (including depreciation)	117000	117000	117000	351000

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?