Mathematics · Cash Budgeting and Overheads

Extracts from a company's budget are as follows: August Production: 12,600 units | August Fixed Overhead: $9,440 September Production: 5,500 units | September Fixed Overhead: $7,000 The standard variable production overhead cost per unit is $5. Variable production overhead is paid 70% in the month incurred and 30% in the following month. Fixed production overhead cost is paid in the month following that in which it is incurred and includes depreciation of $2,280 per month. What is the total payment for production overhead costs shown in the cash budget for September?