Expected direct materials purchases for Planet of the Grapes Wine Company are $$75,000$ in the first quarter and $$85,000$ in the second quarter. $30\%$ of the purchases are paid in cash as incurred and the $70\%$ balance is paid in the following quarter. The budgeted cash payments for purchases in the second quarter are:

$$112,000$

$$85,000$

$$48,000$

$$78,000$