Nadhill, Inc. provided the following information:

March April May

Projected merchandise purchases $76,000 $65,000 $70,000

Nadhill pays 40% of merchandise purchases in the month purchased and 60% in the following month. General operating expenses (all of which are paid in cash) are budgeted to be $22,000 per month. Nadhill pays operating expenses in the month incurred.

Instructions: Calculate Nadhills budgeted cash disbursements for April.