Kansas enterprises purchased equipment for $80,000 on january 1, 2018. the equipment is expected to have a ten-year life, with a residual value of $6,000 at the end of ten years. using the straight-line method, the book value at december 31, 2018 would be:

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: