The sales budget for four months from January to April is as follows. 

January $80 000 

February $100 000 

March $110 000 

April $130 000 

The cost of the raw material used in the goods is 40% of sales. The material is purchased one month before the goods are made, and manufacture takes place one month before sale. 50% of the material is paid for one month after purchase and the balance is paid for two months after purchase. 

How much will be paid for raw materials in March? 

A. $40 000 

B. $42 000 

C. $46 000 

D. $48.000