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 $80,000 $140,000 $95,000 Commission expense (20% of sales) 28,000 16,000 28,000 19,000 Salaries expense 33,000 33,000 33,000 33,000 Miscellaneous expense-5% of sales 7,000 4,000 7,000 4.750 Rent expense 3,900 3,900 3,900 3,900 Utilities expense 2,200 2,200 2,200 2,200 Insurance expense 2,500 2.500 2,500 2,500 Depreciation expense 4,600 4.600 4,600 4,600 The budget assumes that 40% of commission expenses are paid in the month they are incurred and the remaining 60% 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. O A. $66,300 O B. $68,800 O C. $73,400 O D. $60,200