Cook Campus Camping Corporation makes and sells widgets. The company is in the process of preparing its Selling and Administrative Expense Budget for the last quarter of the year. The following budget data are available for each month: Variable cost per Monthly Fixed cost widget Sold Sales Commissions Shop $8.50 $10.50 Executive Sales $425 $18,000 Depreciation on Office Equipment $156,000 Other $25.000 $1.75 Mol these penses except depreciation are paid in cash in the month they are incurred, $44,000 the company budget sales of 28.000 widgets total cash disbursements for the selling and administrative expenses for December would be: 54400 WA000