Graciela?s had budgeted revenues for last year of $41,500, and budgeted expenses of $31,250. Her sales last year were $43,100 and her expenses totaled $30,700. Graciela estimates that her sales will increase by 3.2% this year. What is her sales forecast?

a. 44479.2

b. 42828

c. 1328

d. 1379.20