13. Galina, Inc. has prepared the following direct materials purchases budget: Budgeted DM Purchases Month June $68,000 July 79,500 August 78,400 September 76,300 October 72,400 All purchases are paid for as follows: 40% in the month of purchase, 50% in the following month, and 10% two months after purchase. Calculate the budgeted balance of accounts payable at the end of October. A) $43,440 B) $51,070 C) $7630 D) $14,870