Speedy Runner makes running shoes and they are anticipating the incurrence of the following operating expenses during the upcoming year Cost $2 per pair of shoes sold $520,000 $3.50 per pair of shoes sold 1.5% of sales revenue $23,000 $20,000 Sales commission Salaries Shipping expenses Bad debt expense Depreciation on sales vehicles Advertising Speedy Runner plans to sell 120,000 pairs of shoes at $100 per pair. What will Speedy Runner budget for cash disbursements related to operating expenses? A. $1,200,000 B. $1,403,000 C. $1,223,000 D. $520,000