The selling and administrative expense budget of Actaltz CVBA is based on budgeted unit sales, which is 5,900 for December. The variable selling and administrative expense is $1 per unit sold. The budgeted fixed selling and administrative expense is $460,000 per month, which includes depreciation of $41,400 per month. The remainder of the selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the December selling and administrative expense budget should be: $