Samuelson Corporation is preparing its cash payments budget for next month. The following information pertains to the cash payments:

a$.$ Samuelson Corporation pays for $55\%$ of its direct materials purchases in the month of purchase and the remainder the following month. The current month's direct material purchases were $$73,000,$ while Samuelson Corporation anticipates $$89\mathrm{.}000$ of direct material purchases next month.

b$.$ Direct labour for the upcoming month is budgeted to be $$36,000$ and will be paid at the end of the upcoming month.

c$.$ Manufacturing overhead is estimated to be $140\%$ of direct labour cost each month and is paid in the month in which it is incurred. This monthly estimate includes $$12\mathrm{.}000$ of depreciation on the plant and equipment.

d$.$ Monthly operating expenses for next month are expected to be $$45,000,$ which includes $$2,700$ of depreciation on office equipment and $$1,200$ of bad debt expense. These monthly operating expenses are paid during the month in which they are incurred.

e$.$ Samuelson Corporation will make an estimated tax payment of $$7,300$ next month.

How much cash will be paid out next month?

Cash payments for direct materials:

Current month's purchases

Next month's purchases

Cash payments for direct labour

Cash payments for manufacturing overhead

Cash payments for operating expenses

Cash payment for taxes

Total cash payments?