Forest Trails is preparing their budgeted financial statements for the coming period, and has accumulated the following data:

Beginning$-$of$-$period balances:

Cash: $$18,900$

Accounts Receivable: $$75,600$

Raw Materials Inventory: $$22,400$

Work in Process Inventory: $$84,000$

Finished Goods Inventory: $$33,600$

Equipment $($historical value$)$: $$672,000$

Accumulated Depreciation: $$403,200$

Accounts Payable: $$37,800$

Estimates for end$-$of$-$period balances:

Accounts Receivable: $$94,500$

Raw Materials Inventory: $$14,000$

Work in Process Inventory: $$70,000$

Finished Goods Inventory: $$40,600$

Accumulated Depreciation: $$414,400$

Accounts Payable: $$25,200$

Budgeted activity levels for the period:

Sales: $3,125$ units, at an average sales price of $$112$ per unit

Purchases of Direct Materials: $$62,720$

Direct Labor Wages: $$105,000$

Manufacturing Overhead: $$35,000$

Selling and Administrative Expenses: $$58,800$

All sales are on account. Only raw materials are purchased on account. The company has no debt aside from current liabilities. Forest Trails has planned to purchase new equipment worth $$35,000,$ and to sell equipment for $$11,200($Original purchase price $$21,000,$ accumulated depreciation $$14,000)$ to help finance the purchase.

What is the budgeted level of Cash Flow from Operating Activities?

Select one:

a$.$ None of these options are correct.

b$.$ $$102,480$ positive cash flow

c$.$ $$82,180$ positive cash flow

d$.$ $$88,480$ positive cash flow

e$.$ $$100,800$ positive cash flow