Schuepfer Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 1,700 units are planned to be sold in March. The variable selling and administrative expense is $4.40 per unit. The budgeted fixed selling and administrative expense is $35,630 per month, which includes depreciation of $1,570 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be: Buy-Rite Pharmacy has purchased a small auto for delivering prescriptions. The auto was purchased for $21,000 and will have a 6-year useful life and a $5,000 salvage value. Delivering prescriptions (which the pharmacy has never done before) should increase gross revenues by at least $33,000 per year. The cost of these prescriptions to the pharmacy will be about $27,000 per year. The pharmacy depreciates all assets using the straight-line method. The payback period for the auto is closest to (Ignore income taxes.): (Round your answer to 1 decimal place.) Herrod Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $480 per month plus $108 per job plus $28 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in December to be 18 jobs and 128 meals, but the actual activity was 12 jobs and 111 meals. The actual cost for catering supplies in December was $5,400. The spending variance for catering supplies in December would be closest to