A manufacturing company's budgeted income statement includes the following data:

The budget assumes that 60% of commission expenses are paid in the month they are incurred and the remaining 40% are paid one month later. In addition, 50% of salary expenses are paid in the same month and the remaining 50% are paid one month later. Miscellaneous expenses, rent expense and utility expenses are assumed to be paid in the same month in which they are incurred. Insurance has been paid in advance for the year on January 1sty.

Calculate total budgeted cash payments for selling and administrative expenses for the month of April.

Data extracted from budgeted income statement Sales Commission expense (15% of sales) Salaries expense Miscellaneous expense 4% of sales Rent expense Utility expense Insurance expense Depreciation expense Mar Apr $120,000 $90,000 18,000 30,000 4,800 3,600 1,900 2,100 4,400 3,600 3,600 May $95,000 13,500 14,250 15,000 30,000 30,000 30,000 1,900 2,100 4,400 Jun $100,000 3,800 3,600 1,900 2,100 4,400 4,000 3,600 1,900 2,100 4,400