Elliott Inc. expects to make inventory purchases in the next three months as follows:

April $56,000 May 80,000 June 90,000

Prior experience has shown that 35% of a month's purchases are paid in the month of purchase and 65% in the month following purchase. March purchases were $65,000. How much are cash disbursements for purchases during May?

A. $86,500

B. $71,600

C. $28,000

D. $64,400