A planning budget for Clyde's Pies is as follows:

Clyde's Pies
Budgeting Income Statement
For Year Ended 12/31/20
p = 4,250 pies
h = 5,000 hours
Sales ($30p)		$127,500
Expenses
Wages Expense ($12h)		-60,000
Supplies ($2.20p)		-9,350
Utilities ($0.20h)		-1,000
Selling and Admin. ($300 + $5h)		-25,300
Net Operating Income		31,850

During 2020, Clyde's Pies actually made 5,100 pies and worked 5,900 hours.

What amount would be shown for Selling and Administrative Expense on the Flexible Budget?

• A.

  $25,800

• B.

  $25,300

• C.

  $21,550

• D.

  $29,800

[will rate]