The Ellis Company has budgeted its activity for September according to the following information:

Sales are budgeted at $$392,000$ and all sales are for cash.

All purchases of merchandise inventory are for cash. Merchandise inventory was $$150,000$ on August $31$ and the planned merchandise inventory on September $30$ is $$140,000.$ All merchandise is sold at $40\%$ above cost.

The selling and administrative expenses are budgeted at $$92,000$ for the month. All of these expenses are paid for in cash except for depreciation of $$12,000.$

The budgeted cash disbursements for September are:

A$)$ $$140,000$

B$)$ $$270,000$

C$)$ $$350,000$

D$)$ $$362,000$