4. Beeser Corporation has budgeted the following costs for July and August

Beeser pays 50% down when it purchases direct materials, then pays the remainder in the following month. Direct labor is paid in the month incurred. All other expenses are paid for in the month after they are incurred.
Calculate cash disbursements for August.

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Direct materials Direct labor Manufacturing overhead Period expenses July $ 50,000 78,000 August $ 52,000 81,000 218,000 215,000 90,000 95,000