Vandel Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 1,800 units are planned to be sold in April. The variable selling and administrative expense is $4.90 per unit. The budgeted fixed selling and administrative expense is $35,680 per month, which includes depreciation of $3,300 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 April selling and administrative expense budget should be:

44,500

41,200

8,820

32,380