5.A manufacturing company's budgeted income statement includes the following data: Data extracted from budgeted income statement Mar Apr May Jun Sales revenue $220,000 $300,000 $240,000 $105,000 Commission expense (20% of sales) Salaries expense 30,000 30,000 30,000 30,000 Miscellaneous expense- -5% of sales Rent expense 3,800 3,800 3,800 3,800 Utilities expense 2,200 2,200 2,200 2,200 Insurance expense 2,400 2,400 2,400 2,400 Depreciation expense 4,600 4,600 4,600 4,600 The budget assumes that 70% of commission expenses are paid in the month they are incurred and the remaining 30% are paid one month later. In addition, 20% of salaries expenses are paid in the same month, and the remaining 80% are paid one month later. Miscellaneous expenses, rent expense, and utilities 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 1. Calculate total budgeted cash payments for selling and administrative expenses for the month of April.