The selling and administrative expense budget of Choo Corporation is based on budgeted unit sales, which are 4,600 units for August. The variable selling and administrative expense is $7.30 per unit. The budgeted fixed selling and administrative expense is $51,980 per month, which includes depreciation of $6,440 per month. The remainder of the fixed selling and administrative expense represents current cash flows.

	August
Budgeted unit sales		4,600
Variable selling and administrative expense per unit		$7.30
Variable selling and administrative expense		$33,580
Fixed selling and administrative expense		$51,980
Total selling and administrative expense		$85,560
Less depreciation		$6,440
Cash disbursements for selling and admin. expenses	$	$79,120
Predetermined MOH allocation rate ???

1. What is the total Selling and Administration expense?

2. The cash disbursements for selling and administrative expenses?

3. The predetermined MOH allocation rate for the August selling and administrative expense budget?

Please show how you got your answer. Thank you