5. Heady Manufacturing spends $50 per unit for direct materials and $30 per unit for direct labor, and incurs $200,000 in manufacturing overhead (all fixed) and $250,000 in operating expenses

(all fixed) each month. Heady plans to sell 40,000 units in September and 45,000 in October.

Direct materials are paid for in the month following purchase. All other expenses are paid for in the month incurred.

Calculate cash disbursements for October.