Speedy Runner Makes Running Shoes and They Are Anticipating the Incurrence

Speedy Runner makes running shoes and they are anticipating the incurrence of the following operating expenses during the upcoming year: Speedy Runner plans to sell 120,000 pairs of shoes at $100 per pair. What will Speedy Runner budget for cash disbursements related to operating expenses?

A) $520,000
B) $1,403,000
C) $1,223,000
D) $1,200,000