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The International Company makes and sells only one product, Product SW. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available: All expenses other than depreciation are paid in cash in the month they are incurred. If the company has budgeted to sell 24,000 units of Product SW in September, then the total budgeted selling and administrative expenses for September will be $54,000 $78,000 $145,000 $132,000