RENO SHOP inc. manufactures gardening tools. Most of the direct material purchases are done during the spring season. Here is the direct materials budget for the months of march through june

March April May June Total

$$150,000$ $$525,000$ $$600,000$ $$300,000$ $$1,575,000$

The business has the following credit terms with its suppliers: a $4\%$ discount if the payment is made during the month of the purchase, the remainder having to be paid in the month following the purchase. In order to benefit from the discount offered by its suppliers, RENO SHOP generally pays $50\%$ of its purchases during the month of the purchase, the rest being paid during the month following the purchase.

What is the amount of the cash outflows in the month June related to direct material purchases?

A$.$ $$432,000$

B$.$ $$144,000$

C$.$ $$438,000$

D$.$ $$444,000$

E$.$ $$138,000$