The Bandeiras Corporation, a Merchandising Firm, Has Budgeted Its Activity $\bullet$

The Bandeiras Corporation, a merchandising firm, has budgeted its activity for December according to the following information: $\bullet$ Sales at $550,000, all for cash.
$\bullet$ Merchandise inventory on November 30 was $300,000.
$\bullet$ The cash balance at December 1 was $25,000.
$\bullet$ Selling and administrative expenses are budgeted at $60,000 for December and are paid in cash.
$\bullet$ Budgeted depreciation for December is $35,000.
$\bullet$ The planned merchandise inventory on December 31 is $270,000.
$\bullet$ The cost of goods sold is 75% of the sales price.
$\bullet$ All purchases are paid for in cash.
$\bullet$ There is no interest expense or income tax expense.
The budgeted cash disbursements for December are:

A) $382,500
B) $442,500
C) $472,500
D) $477,500