Assume a company$$s sales budget for April and May is $31,000$ units and $33,000$ units, respectively. Its production budget for the same two months is $28,000$ units and $29,000$ units, respectively. Each unit of finished goods required $6$ pounds of raw materials. The company always maintains raw materials inventory equal to $30\%$ of the following months production needs.

Also assume the company pays $$2\mathrm{.}00$ per pound of raw material. It always pays for $60\%$ of its raw material purchases in the month of purchase and the remainder in the following month. The accounts payable balance on March $31$st is $$131,000.$ What would be the accounts payable balance at the end of April?

Multiple Choice

$$208,760$

$$198,260$

$$207,093$

$$135,840$