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	$100,000	$140,000	$95,000
Commission expense (20% ofsales)	24,000	20,000	28,000	19,000
Salaries expense	30,000	30,000	30,000	30,000
Miscellaneous expenselong dash5% of sales	6,000	5,000	7,000	4,750
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 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 samemonth, 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.

$56,600

B.

$62,600

C.

$65,000

D.

$69,600