The following data for (X) Company as in31/12/2021: Cost material budget 31/12/2021 First second third Fourth quarter quarter quarter qua. Cost of $4000 5000 10000 6000 material 2022 7000 9000 -%50 of quarter's purchases is paid for in the quarter of purchases %30 are paid for in the following quarter and 20% paid in the second quarter following And the cost of material for the End quarter 2020 $2000, Third quarter $3000 The Expected Cash Disbursement for the first Quarter 2022 would be: A: 3200 B: 7300 C: 4300 D: NO