Baskin Promotions, Incorporated sells T$-$shirts decorated for a variety of concert performers. The company has developed the following budget for the coming year based on a sales forecast of $70,000$ T$-$shirts:

Sales $ $1,218,000$

Cost of Goods Sold $710,500$

Gross Profit $507,500$

Operating Expenses $($$$100,000$ is fixed$)378,600$

Operating Income $128,900$

Income Taxes $(30\%$ of operating income$)38,670$

Net Income $ $90,230$

Cost of goods sold and variable operating expenses vary directly with sales, and the income tax rate is $30\%$ at all levels of operating income.

If the concert season is slow due to poor weather, Baskin estimates that sales could fall to as low as $50,000$ T$-$shirts.

In a flexible budget for sales of $50,000$ T$-$shirts, how much would Baskin budget for operating expenses?

$$299,000$

$$378,600$

$$199,000$

$$278,600$