ABC Company is preparing its Selling and Administrative Expense budget. ABC Company predicts sales as follows: February March January $6,000 $5,300 $8,200 ABC Company has prepared the following list of expected operating expenses: $2,600 Salary Expense per month Commissions 5% of monthly Sales Rent Expense $1,400 per month $900 Depreciation per month January is ABC Company's first month of operations, so there are no beginning account balances. Commissions are paid the month after they are earned. Determine the amount of Selling and Administrative Expense that would appear on ABC Company's quarterly pro forma Income Statement. $15.675 $12,975 $3,825 $5,310