Nobula Corp Assume That Accounts Payable Pertains Only to Suppliers of Inventory

Nobula Corp.is preparing their budget for the second quarter and provides the following data: $$\begin{array} { | l | r | r | r | } \hline & { \text { Apr } } & { \text { May } } & { \text { Jun } } \\\hline \text { Budgeted purchases of direct materials } & \$ 20,000 & \$ 24,000 & { \$ 23,000 } \\\hline \begin{array} { l } \text { Budgeted Cash Payments for Purchases of direct } \\\text { materials }\end{array} & { \text { Apr } } & { \text { May } } & { \text { Jun } } \\\hline 60 \% \text { of previous month purchases } & \$ 6,000 & \$ 12,000 & \$ 14,400 \\\hline 40 \% \text { of current month purchases } & \underline { 8,000 } & \underline { 9,600 } & 9,200 \\\hline \text { Total cash payments } & \$ 14,000 & \$ 21,600 & \$ 23,600 \\\hline\end{array}$$ Assume that accounts payable pertains only to suppliers of inventory.Based on the above data,the amount of Accounts Payable that should be shown in the budgeted balance sheet as of June 30 is ________.

A) $23,600
B) $14,400
C) $13,800
D) $9,200