Comparative income statements for Tudor Retailing Company for the last two months are presented below: September 5,000 $100,000 40,000 60,000 October 7,000 $140,000 56.000 84,000 Sales in units...... Sales revenue Cost of goods sold... Gross margin............ Selling and administrative expenses: Shipping expense Clerical expense. Maintenance expense...... Total selling and administrative expense ..... Net operating income... 7,500 10,000 17.000 34.500 $ 25,500 10,500 12,000 17.000 39,500 $ 44.500 If the Tudor Retailing Company uses the high-low method of analysis, the total selling and administrative expense if Tudor Retailing Company sells 6,500 units during a month would be estimated to be: $38,250 $37,000 $36,679 $44,850