A company has budgeted direct materials purchases of $400,000 in March and $350,000 in April. Past experience indicates that the company pays 60% of its purchases in the month of purchase and the remaining 40% in the following month. During the month of April the following items were budgeted:

Salary Expenses $200,000

Purchase of office equipment 40,000

Selling and administrative expenses 35,000

Depreciation expense 20,000

Calculate the Budgeted cash outlays for April .