Assume a company$$s sales budget for April and May is $43,000$ units and $45,000$ units, respectively. Its production budget for the same two months is $40,000$ units and $41,000$ units, respectively. Each unit of finished goods required $4$ pounds of raw materials. The company always maintains raw materials inventory equal to $15\%$ of the following months production needs.

Also assume the company pays $$2\mathrm{.}60$ per pound of raw material. It always pays for $50\%$ of its raw material purchases in the month of purchase and the remainder in the following month. The accounts payable balance on March $31$st is $$143,000.$ What would be the accounts payable balance at the end of April?

Multiple Choice

$$213,780$

$$208,780$

$$197,530$

$$212,280$