Bentonville Inc. bases its marketing and administrative expense budget on budgeted unit sales. The sales budget shows 4,700 units are planned to be sold in December. The variable marketing and administrative expense is $4.60 per unit. The budgeted fixed marketing and administrative expense is $89,300 per month, which includes depreciation of $8,220 per month. The remainder of the fixed marketing and administrative expense represents current cash flows. The cash disbursements for marketing and administrative expenses on the December marketing and administrative expense budget should be:

Multiple Choice

• $110,920.

• $81,080.

• $102,700.

• $21,620.