he budgeted unit sales of ToneV Company for the upcoming fiscal year are provided below: 1St Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted Unit Sale 22,000 21,000 24,000 23,000 The companys variable selling and administrative expenses per unit are $1.80. Fixed selling and administrative expenses include advertising expenses of $18,000 per quarter, executive salaries of $47,000 per quarter, and depreciation of $14,000 per quarter. In addition, the company will make insurance payments of $8,000 in the 2nd quarter and $8,000 in the 4th quarter. Finally, property taxes of $4,200 will be paid in the 3rd quarter. What is the total cash disbursement for selling and administrative expenses for the year? a - $104,600 b - $110,800 c - $442,200 d - $112,400