Assume a company's sales budget for July estimates $16,600$ units sold. The variable selling and administrative expense used for budgeting purposes is $$5\mathrm{.}00$ per unit sold. The total budgeted cash disbursements for selling and administrative expenses in July is $$135,000.$ The total fixed selling and administrative expenses included in the selling and administrative expense budget for July is $$99,000.$ What is the amount of depreciation included in the selling and administrative expense budget for July?

Multiple Choice

$$47,000$

$$15,400$

$$16,000$

$$47,600$