Candida Company is in the process of preparing its selling and administrative expense budget for the year. The company expects to produce 9,200 units and sell 10,200 units during the year. The variable selling and administrative expenses are $2.10 per unit. The fixed selling and administrative expenses are expected to total $102,000 during the year. The total budgeted selling and administrative expenses would be:

$102,000

$121,320

$142,740

$123,420