Winthrop Merchandising is preparing its budget for 2011 (its first year of operation). 

Sales for the year are budgeted at $1,500,000; 20% are cash sales and 80% are credit sales. 

The company expects to collect 60% of all credit sales in 2011. 

Budgeted expenses are $1,200,000. These expenditures include $37,500 for depreciation and $745,500 for variable manufacturing overhead.

Given the information above, calculate total cash outflows for 2011 .