Scenario

Pearl Corporation makes and sells a single product called a Yute. 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:

Budget Component	Variable Cost per Yute Sold
Sales Commissions	$1.50
Shipping	$2.30
Advertising	$4.50
Other	$0.60
Total	$8.90

Budget Component	Monthly Fixed Costs
Advertising	$36,000
Executive Salaries	$146,000
Depreciation on office equipment	$13,000
Other	$36,000
Total	$231,000

Question

If the company has budgeted to sell 19,000 Yutes in December, then the budgeted total cash disbursements for selling and administrative expenses for December would be which of the following?