The correct answer is: A. price disbursements
Price disbursements are payments made to suppliers for goods or services received. They are classified as such because they represent the cost of goods sold or services rendered. Direct labor and salary outlays, as well as direct material purchases, are all examples of price disbursements.
Cash disbursements are payments made out of cash on hand. They can be for any purpose, such as paying bills, purchasing inventory, or investing in assets. Budget disbursements are payments made in accordance with a budget. They are typically used to fund ongoing expenses, such as payroll or rent. Goods disbursements are payments made for goods that have been purchased. They are typically made to suppliers or vendors.
In conclusion, price disbursements are payments made to suppliers for goods or services received. They are classified as such because they represent the cost of goods sold or services rendered. Direct labor and salary outlays, as well as direct material purchases, are all examples of price disbursements.