Dukeman Corporation manufactures and sells a single product. The company uses units as the measure of activity in its flexible budgets. During February, the company budgeted for 7100 units, but its actual level of activity was 7,050 units. The company has provided the following data concerning the formulas to be used in its budgeting: ixed Variable element per element per month unit $2780 Direct labor Direct material Manufacturing overhead Selling and administrative expenses Total expenses $5.00 10.00 160 0 41000 $61,000 $17.30 The selling and administrative expenses in the planning budget for February would be closest to O $20,000 o $15,030 O $24,970 O $24,935