Allargando Company's operation data are below:

Sales are budgeted at $260,000 for November, $345,000 for December, and $210,000 for January. All sales are credit sales.

- Collections are expected to be 80% in the month of sale, 19% in the month following the sale, and 1% uncollectible.

_ The cost of goods sold is 65% of sales.

_ The Allargando Company desires to have an ending merchandise inventory at the end of each month equal to 60% of the next month's cost of goods sold.

Payment for merchandise is made in the month following the purchase.

December cash disbursements for Allargando Company's merchandise would be: -------------------

Thank you.