A manufacturing company's budgeted income statement includes the following data:

Data extracted from budgeted income statement	Mar	Apr	May	Jun
Sales revenue	$120,000	$80,000	$100,000	$100,000
Commission expense (15% of sales)	18,000	12,000	15,000	15,000
Salaries expense	32,000	32,000	32,000	32,000
Miscellaneous expense5% of sales	6,000	4,000	5,000	5,000
Rent expense	3,600	3,600	3,600	3,600
Utilities expense	2,100	2,100	2,100	2,100
Insurance expense	2,900	2,900	2,900	2,900
Depreciation expense	4,300	4,300	4,300	4,300

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.

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Part 1

A.

$51,600

B.

$64,500

C.

$57,300

D.

$60,200