A manufacturing company's budgeted income statement includes the following data: Data extracted from budgeted income statement Mar Apr May Jun Sales revenue $140,000 $100,000 $140,000 $95,000 Commission expense (15% of sales) 21,000 15,000 21,000 14,250 Salaries expense 32,000 32,000 32,000 32,000 Miscellaneous expense-4% of sales 5,600 4,000 5,600 3,800 Rent expense 3,700 3,700 3,700 3,700 Utilities expense 2,000 2,000 2,000 2,000 Insurance expense 2,400 2,400 2,400 2,400 Depreciation expense 4,100 4,100 4,100 4,100 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 salaries expenses are paid in the same month, and the remaining 50% 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. A) $61,500 B) $65,600 C) $59,100 D) $53,400