Crane, Inc. has budgeted direct materials purchases of $150100 in March and $239300 in April. Past experience indicates that the company pays for 60% of its purchases in the month of purchase and the remaining 40% in the next month. Other costs are all paid during the month incurred. During April, the following items were budgeted: Wages expense $75900 Purchase of office equipment 35400 Selling and administrative expenses 24800 Depreciation expense 17600 Accounts Receivable write-offs 9200. How much is budgeted cash disbursements for April?

$314920

$203620

$339720

$357320