Cirag Manufacturing Company's Budgeted Income Statement Includes the Following Data

Cirag Manufacturing Company's budgeted income statement includes the following data:
$\begin{array}{|l|r|r|r|r|} \hline&{\text { Mar }} &{\text { Apr }} &{\text { May }} &{\text { Jun }} \\\hline \text { Sales } & \$ 320,000 & \$ 340,000 & \$ 360,000 & \$ 380,000 \\\hline \text { Commission expense: } 15 \% \text { of sales } & 48,000 & 51,000 & 54,000 & 57,000 \\\hline \text { Salaries expense } & 50,000 & 50,000 & 50,000 & 50,000 \\\hline \text { Miscellaneous expense: } 4 \% \text { of sales } & 12,800 & 13,600 & 14,400 & 15,200 \\\hline \text { Rent expense } & 4,000 & 4,000 & 4,000 & 4,000 \\\hline \text { Utility expense } & 2,000 & 2,000 & 2,000 & 2,000 \\\hline \text { Insurance expense } & 2,100 & 2,100 & 2,100 & 2,100 \\\hline \text { Depreciation expense } & 5,000 & 5,000 & 5,000 & 5,000 \\\hline\end{array}$ The budget assumes that 60% of commission expenses are paid in the month in which they are incurred and the remaining 40% are paid one month later. In addition, 50% of salaries expenses are paid in the month in which they are incurred and the remaining 50% are paid one month later. Miscellaneous expenses, rent expense and utility expenses are assumed to be paid in the same month in which they are incurred. Insurance was prepaid for the year on January 1. Calculate the budgeted cash payments for selling and administrative expenses for the quarter ending June 30.