193. A company's Inventory balance at the end of the year was $196,100 and $209,000 at at the beginning of the year. Its Accounts Payable balance at the end of the year was $93,000 and $88,100 at the beginning of the year, and its cost of goods sold for the year was $729,000. The company's total amount of cash payments for merchandise during the year equals:

193B. The sales budget for Modesto Corp. shows that 21,200 units of Product A and 23,200 units of Product B are going to be sold for prices of $11.20 and $13.20, respectively. The desired ending inventory of Product A is 20% higher than its beginning inventory of 3,200 units. The beginning inventory of Product B is 3,700 units. The desired ending inventory of B is 4,200 units. Budgeted purchases of Product B for the year would be:(in units)