The following data have been taken from the budget reports of Kenyon Company, a merchandising company. Purchases SalesJanuary$160,000  $100,000 February$160,000  $200,000 March$160,000  $240,000 April$140,000  $300,000 May$140,000  $260,000 June$120,000  $240,000 Forty percent of purchases are paid for in cash at the time of purchase, and 30% are paid for in each of the next two months. Purchases for the previous November and December were $150,000 per month. Employee wages are 10% of sales for the month in which the sales occur. Marketing and administrative expenses are 20% of the following month's sales. (July sales are budgeted to be $220,000.) Interest payments of $20,000 are paid quarterly in January and April. Kenyon's cash disbursements for the month of April

would be: (CMA adapted)

A. $200,000.
B. $254,000.
C. $248,000.
D. $140,000.


Answer: B

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