Tildy Corporation projected sales and production in units for the coming year as follows: Cash-related production costs are budgeted at $7 per unit produced. Of these production costs, 40% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $110,000 per month, which includes $15,000 of depreciation expense and are all paid in the month incurred. The accounts payable balance on March 31 totals $219,000, which will be paid in April. All units are sold on account for $12 each. Cash collections from sales are budgeted at 60% in the month of sale, 40% in the month following the month of sale. Accounts receivable on March 31 was $112,000. What is cash disbursements(payments) in April