accounting questions need help

A company prepares its selling and administrative expense budget based on its budgeted unit sales. The sales budget shows 5,200 units are planned to be sold in September. The variable selling and administrative expense is $5.50 per unit. The budgeted fixed selling and administrative expense is $82,800 per month, which includes depreciation of $7,920 per month. What will be the total cash selling and administrative expenses in the September selling and administrative expense budget?

	$74,880
	$28,600
	$103,480
	$111,400

A company makes and sells a single product. Each unit sells for $34 and has a unit variable cost of $21. The company has budgeted the following data for December: