In well-understood, routine projects, such as highway construction, budgeting is: a. usually very precise and accurate. b. rarely accurate because each highway is different. c. estimating by scaling the various cost elements based on historical data. d. routine and boring.

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: