Wight Inc. purchases raw materials on account for use in production. The direct materials purchases budget shows the following expected purchases on account:

April	$374,400
May	410,900
June	416,900

Wight typically pays 35% on account in the month of billing and 65% the next month.

Required:

1. How much cash is required for payments on account in May? $

2. How much cash is expected for payments on account in June? $