D'Lish-Us is a commercial bakery that caters for commercial clients. The company's specialty is a small breakfast basket that can feed up to 3 people. Totals sales for the month are budgeted at 5,000 baskets, at a price of $25/basket. Variable selling expenses include commissions (2% of sales price) and delivery costs ($10/basket). Fixed selling expenses included insurance ($5,000), office equipment depreciation ($1, 500), administrative salaries ($60,000), and rent on the office building ($2,000). D'Lish-Us pays all costs as they are incurred. What is the amount of cash budgeted for Selling and Administrative expenses for the month? A. $123, 200 B. $120, 400 C. $118, 700 D. $119, 500