Answer:
The cash disbursements for selling and administrative expenses should be $45,520
Step-by-step explanation:
The selling and administrative (S&A) expenses have two parts: a variable one and a fixed one.
- The variable part depends on how many units have been sold. So, if the variable S&A expense per unit is $4.1, and 3,600 units are planned to be sold, the total variable S&A expense should be

- The fixed part does not depend on the units sold. It remains the same no matter how many units have been sold. Yet, it includes depreciation of $5,100. The depreciation does not represent an exit of money. It isn't part of the cash flow. So, the total fixed S&A expenses should be

- Finally, the total S&A expenses should be
