The selling and administrative expense budget of Deca, nv is based on budgeted unit sales, which is 5,700 for July. The variable selling and administrative expense is $5 per unit sold. The budgeted fixed selling and administrative expense is $833,000 per month, which includes depreciation of $66,640 per month. The remainder of the selling and administrative expense represents current cash flows.

The cash disbursements for selling and administrative expenses on the July selling and administrative expense budget should be: $