Dahl Manufacturing is making its operating budget for the 4th quarter of 2012. Sales are forecast at 29) $60,000 in October, $65,000 in November, and $70,000 in December. Cost of goods sold it 40% of sales. Expenses are budgeted as follows:

Variable: Miscellaneous: 5% of sales of sales

Fixed:

Salary expense:$12,600 per month

Rent expense: $5,200 per month

Depreciation expense: $4,000 per month

Admin expense:$5,000 per month

How much are the total operating expenses in December?