单选题 Des Moines Manufacturing Company has the following information: Month Budgeted Sales January $76,000 February 85,000 March 92,000 April 79,000 Budgeted Expenses per Month Wages $15,000 Advertising 12,000 Depreciation 3,000 Other 4% of sales All cash expenses are paid as incurred. ___________ is the expected total cash disbursements for expenses in January