Risa, Inc. has provided the following extracts from their budget for the first quarter of the forthcoming year:

	Jan	Feb	March
Purchases on account	$264,000	$295,000	$320,000

The vendors are allowed the following terms of payment:

Month of purchase	30%
First month after the purchase	35%
Second month after the purchase	35%

Calculate the total payment on account for the month of March.

A.

$136,955

B.

$320,000

C.

$291,650

D.

$168,275

Delleate, Inc. has prepared the following direct materials purchases budget:

Month	Budgeted DM Purchases
June	$67,000
July	77,000
August	76,300
September	78,000
October	70,200

All purchases are paid for as follows: 40% in the month of purchase, 50% in the following month, and 10% two months after purchase. Calculate total cash payments made in October for purchases.

A.

$46,630

B.

$67,080

C.

$74,710

D.

$35,710