Can someone help me? I don't see my answer as one of the options.

Selling and administrative expenses are billed and paid the month after they occur. Selling and administrative expense have both a fixed and a variable component. The fix component is a constant 8500 a month. The variable component equals 6% of revenues. Given revenues of 300,000 for January, 350,000 for February, and 400,000 for March, what would be the budgeted selling and administrative expenses that would be paid in March?

a.8600

b.17,000

c.26,000

d.23,500

5% of march revenue + fixed expenses per month

5% of 400,000 + 8,500

20,000 + 8,500

28,500