Des Moines Manufacturing Company Has the Following Information All Cash Expenses Are Paid as Incurred

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

A) $33,040
B) $30,000
C) $30,040
D) $28,200