15) Schuepfer Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 1,300 units are planned to be sold in March. The variable selling and administrative expense is $4.20 per unit. The budgeted fixed selling and administrative expense 18 $19,240 per month, which includes depreciation of $3,380 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be: A) $15,860 B) $5,460 C) $24,700 D) $21,320 14) Yerkey Corporation makes one product and has provided the following information to help prepare the master budget: Budgeted unit sales, February Variable selling and administrative expense Fixed selling and administrative expense $ $ 10,700 units 2.00 per unit sold 60,000 per month The estimated selling and administrative expense for February is closest to: A) $81,400 B) $21,400 C) $54,270 D) $60,000 U