Bean Manufacturing Reported the Following Information for 2016 $\bullet$ Operating Expenses Are: Salaries, $100,000; Depreciation, $40,000; Rent, $20,000; Utilities

Bean Manufacturing reported the following information for 2016:
$\bullet$
Operating expenses are: Salaries, $100,000; Depreciation, $40,000; Rent, $20,000; Utilities, $28,000
$\bullet$ Operating expenses are paid during the month incurred.
$\bullet$ Accounts payable is used only for inventory acquisitions.
How much is the budgeted amount of cash to be paid for operating expenses in November?

A) $404,000
B) $148,000
C) $188,000
D) $444,000