Drew is a salesperson for a company that manufactures seat covers for pickup trucks. drew relies on his friend susan—the owner of the biggest truck dealership in the entire state—for leads. susan calls drew and lets him know when someone has purchased a new pickup truck. in this scenario, drew uses a as a source of lead generation.

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: