Vandel Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 2,400 units are planned to be sold in April. The variable selling and administrative expense is $4.30 per unit. The budgeted fixed selling and administrative expense is $35,740 per month, which includes depreciation of $3,900 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:

10,320

31,840

46,060

42,160