A company's direct materials budget shows the following cost of materials to be purchased for the coming three months: Payments for purchases are expected to be made 50% in the month of purchase and 50% in the month following purchase. The December Accounts Payable balance (which relates onfy to material purchases) is $6,200. The budgeted cash payments for materials in January are: $6,200. $9,180. $12,280. $13,215. $18,360