The Purchases Budget for Popular Paper Products shows the following values for planned purchases for the year ended December $31,20$X$1$:

Q$1-$ $$56,300$ Q$2-$$$14,900$ Q$3-$ $$24,500$ Q$4$ $$27,500$

The relevant Accounts Payable balance at the beginning of Q$1$ is $$40,000.$

For budgeting purposes, Popular Paper Products expects to pay for $40\%$ of purchase cost in the quarter of purchase, and $60\%$ in the quarter following the purchase. Given this information, what is the expected cash disbursement for purchases for Q$3.$

a$.$

$$49,940$

b$.$

$$58,740$

c$.$

$$18,740$

d$.$

$$49,800$