14.

Hairston Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During November, the company budgeted for 7,700 units, but its actual level of activity was 7,720 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue				$	38.10
Direct labor	$	0		$	7.80
Direct materials		0			16.50
Manufacturing overhead		39,900			1.60
Selling and administrative expenses		20,600			0.20
Total expenses	$	60,500		$	26.10

Actual results for November:

Revenue	$	293,002
Direct labor	$	60,586
Direct materials	$	127,010
Manufacturing overhead	$	50,342
Selling and administrative expenses	$	22,104

The selling and administrative expenses in the planning budget for November would be closest to:

$21,104

$21,049

$22,140

$22,144