The following information pertains to the January operating budget for Casey Corporation. times Budgeted sales for January $ 207 comma 000 and February $ 106 comma 000. times Collections for sales are 60% in the month of sale and 40% the next month. times Gross margin is 30% of sales. times Administrative costs are $ 19 comma 000 each month. times Beginning accounts receivable is $ 20 comma 000. times Beginning inventory is $ 16 comma 000. times Beginning accounts payable is $ 68 comma 000. (All from inventory purchases.) times Purchases are paid in full the following month. times Desired ending inventory is 30% of next month's cost of goods sold (COGS). For January, budgeted cash payments for purchases are ________. A. $ 68,000 B $ 106,000 C. $ 43, 100 D. $ 74,200