Vaughn Inc. has budgeted direct materials purchases of $150500 in March and $239100 in April. Past experience indicates that the company pays for 70% of its purchases in the month of purchase and the remaining 30% in the next month. Other costs are all paid during the month incurred. During April, the following items were budgeted:

Wages expense $74700

Purchase of office equipment 36200

Selling and administrative expenses 23400

Depreciation expense 17100

Accounts receivable write-offs 10000

How much is budgeted cash disbursements for April?

a.$323420

b. $212520

c. $346820

d. $363920