Aaron's young sports beverage company cannot match the marketing budget of his competitor to sponsor a local golf tournament. His marketing team has decided to print some golf shirts with the company logo on the back and to grab front-row seats at the eighteenth hole. They are hoping that this tactic will at least get them some free TV exposure.​

Schuepfer 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 march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 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 march selling and administrative expense budget should be: