A company has budgeted direct materials purchases of $150,000 in March and $240,000 in April. Past experience indicates that the company pays for 70% of its purchases in the month of purchase and the remaining 30% in the next month. During April, the following items were budgeted:

Wages Expense $75,000

Purchase of office equipment 36,000

Selling and Administrative Expenses 24,000

Depreciation Expense 18,000

The budgeted cash disbursements for April are:

a. $324,000.

b. $213,000.

c. $348,000.

d. $366,000.