Arnest Corp. is preparing its cash payments budget for next month, December. The following information pertains to the cash payments:

a.	Arnest pays for 55% of its direct materials purchases in the month of purchase and the remainder the following month. November's direct material purchases were $75,000, while the company anticipates $88,000 of direct material purchases in December.
b.	Direct labor for December is budgeted to be $39,400 and will be paid at the end of that month.
c.	Manufacturing overhead is estimated to be 140% of direct labor cost each month. All but $11,000 of these costs are paid in the month in which they are incurred. Assume there are no outstanding payables from the prior month to be paid.
d.	Monthly operating expenses for December are expected to be $44,800. All but $3,400 of these operating expenses are paid during the month in which they are incurred. Assume there are no outstanding payables from the prior month to be paid.
e.	Arnest will be making an estimated tax payment of $7,700 in December.
f.	The CEO of Arnest decided to spend $14,000 to overhaul the engine of one of its delivery trucks which will extend the life another five years. The repair is considered a capital expenditure which will be completed and paid in full in December.

Required:

How much cash will Arnest Corp. pay out in December?