The following information is from the manufacturing budget and budgeted financial statement of Benson Corporation

Direct materials inventory, 1/1 95,000 Direct materials inventory, 12/31 111,000 Direct materials budgeted for use during year 353,000 Accounts payable to suppliers, 1/1 63,000 Accounts payable to suppliers, 12/31 73,000

For the year, budgeted cash payments to suppliers amounted to a) 337,000 b) 359,000

c) 369,000

d) 379,000