Petrini Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations:

The budgeted selling price per unit is $$110.$ Budgeted unit sales for January, February, March, and April are $7,500,10,600,12,000,$ and $11,700$ units, respectively. All sales are on credit.

Regarding credit sales, $30\%$ are collected in the month of the sale and $70\%$ in the following month.

The ending finished goods inventory equals $30\%$ of the following month's sales.

The ending raw materials inventory equals $10\%$ of the following month$$s raw materials production needs. Each unit of finished goods requires $5$ pounds of raw materials. The raw materials cost $$4\mathrm{.}00$ per pound.

Regarding raw materials purchases, $40\%$ are paid for in the month of purchase and $60\%$ in the following month.

The direct labor wage rate is $$23\mathrm{.}00$ per hour. Each unit of finished goods requires $2\mathrm{.}6$ direct labor$-$hours.

Manufacturing overhead is entirely variable and is $$8\mathrm{.}00$ per direct labor$-$hour.

The variable selling and administrative expense per unit sold is $$1\mathrm{.}70.$ The fixed selling and administrative expense per month is $$70,000.$

If the budgeted cost of raw materials purchases in February is $$222,180,$ then the budgeted accounts payable balance at the end of February is closest to: