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Pearl, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $50,000.00 in January, $60,000.00 in February, and $70,000.00 in March. Variable and fixed selling and administrative expenses are as follows: Variable Expenses: Power cost (40\% of sales) Miscellaneous expenses: (15\% of sales) Fixed Expenses: Salaries expense: $8,000.00 per month Rent expense: $5,000.00 per month Depreciation expense: $1,200.00 per month Power cost/fixed portion: $800.00 per month Miscellaneous expenses/fixed portion: $1,000.00 per month Calculate total budgeted selling and administrative expenses for the month of January. A. $49,000.00 B. $54,500.00 C. $43,500.00 D. $27,500.00