Kasson Company has budgeted units to be produced for the next five months as follows:

$\backslash$table$[[,$budgeted$],[$June$,15,000],[$July$,12,000],[$August$,18,000],[$September$,11,000],[$October$,22,000]]$

Kasson Company used the following information in creating its master budget for the year:

Ending direct materials inventory for each month should be equal to $140\%$ of the next month's production needs.

Each unit produced requires $2\mathrm{.}5$ pounds of direct materials.

Direct materials are purchased for $$3\mathrm{.}20$ per pound.

Kasson Company pays for $65\%$ of a month's purchase of direct materials in the month of purchase, $25\%$ of a month's purchase of direct materials is paid in the month after purchase, and the final $10\%$ is paid in the second month after the month of purchase.

Calculate Kasson Company's budgeted accounts payable at September $30.$