Best Stop Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first six months of 2022, the following data are available. a. Sales: 20,000 units in quarter 1; 22,000 units in quarter 2 b. Variable costs per dollar of sales: Sales commissions 5% Delivery expense 2% Advertising 4% c. Fixed costs per quarter: Salaries $10,000 Office salaries $8,000 Depreciation $4,200 Insurance $1,500 Utilities $800 Repairs expense $500 d. Unit selling price: $20

What is the total selling and administrative expenses for both quarters (quarter 1 + quarter 2)

a. $92,400

b. $73,400

c. $142,400

d. $150,000