Lerner Merchandising has budgeted its activity for December according to the following information:

1. Sales at $800,000, all for cash.

2. Budgeted depreciation for December is $20,000.

4. The cash balance at December 1 was $20,000.

5. Selling and administrative expenses are budgeted at $70,000 for December and are paid for in cash.

6. The planned merchandise inventory on December 31 and December 1 is $24,000.

7. The invoice cost for merchandise purchases represents 75% of the sales price. All purchases are paid in cash.

How much are the budgeted cash disbursements for December?