At the end of 2021, Accounts Payable totaled $6,000. During the first quarter of 2021, Johnson company purchases $80,000 of raw materials to be used in production. Johnson company buys all raw materials on account and pays for 60% of the purchase in the quarter they were purchased and 40% in the next quarter. What are cash disbursements for quarter 1 of 2021? A. $54,000 B. $42,000 C. $48,000 D. $38,000