Birch Cabinets, Inc has forecast sales for the next three months as follows: January 4,000 units, February 6,000 units, March 7,500 units. Birch's policy is to have an ending inventory of 40% of the next month's sales needs on hand. January 1 inventory is projected to be 1,500 units. Selling and administrative costs are budgeted to be $15,000 per month plus $5 per unit sold. What are budgeted selling and administrative expenses for February?

	a.	$30,000
	b.	$15,000
	c.	$45,000
	d.	$52,500