Craig Manufacturing Company's budgeted income statement includes the following data:

Data extracted from budgeted income statement	Mar	Apr	May	Jun
Sales	$120,000	$90,000	$95,000	$100,000
Commission exp. - 15% of sales	18,000	13,500	14,250	15,000
Salary exp	30,000	30,000	30,000	30,000
Miscellaneous expense - 4% of sales	4,800	3,600	3,800	4,000
Rent expense	3,600	3,600	3,600	3,600
Utility expense	1,900	1,900	1,900	1,900
Insurance expense	2,100	2,100	2,100	2,100
Depreciation expense	4,400	4,400	4,400	4,400

The budget assumes that 60% of commission expenses are paid in the month they were incurred and the remaining 40% are paid one month later. In addition, 50% of salary expenses are paid in the month incurred and the remaining 50% are paid one month later. Miscellaneous expenses, rent expense and utility expenses are assumed to be paid in the same month in which they are incurred. Insurance was prepaid for the year on January 1. How much is the total of the budgeted cash payments for operating expenses for the month of April?

Select one:

A. $53,900

B. $54,200

C. $54,400

D. $53,250