For June, Swifty Corporation estimated sales revenue at $500000. It pays sales commissions that are 4% of sales. The sales manager's salary is $315000, estimated shipping expenses total 1% of sales, and miscellaneous selling expenses are $10000. How much are budgeted selling expenses for the month of July if sales are expected to be $440000? $22000 $350000 $32000 O $347000