Donnie Company has the following information:

Month

Budgeted Sales

January

$80,000

February

85,000

March

92,000

April

79,000

Budgeted Operating Expenses Per Month

Wages

$15,000

Advertising

12,000

Depreciation

3,000

Other expenses

4% of sales

All cash expenses are paid as incurred. What are the total operating expenses budgeted for the month of January?

A.

$30,040

B.

$33,200

C.

$31,200

D.

$30,000