Assume a company$$s sales budget for April and May is $41,000$ units and $43,000$ units, respectively. Its production budget for the same two months is $38,000$ units and $39,000$ units, respectively. Each unit of finished goods required $3$ pounds of raw materials. The company always maintains raw materials inventory equal to $20\%$ of the following months production needs.

Also assume the company pays $$2\mathrm{.}50$ per pound of raw material. It always pays for $60\%$ of its raw material purchases in the month of purchase and the remainder in the following month. The accounts payable balance on March $31$st is $$141,000.$ How much cash disbursements for raw materials purchases would be shown in the company$$s cash budget for April?

Multiple Choice

$$320,900$

$$312,900$

$$317,900$

$$311,900$