Hairston Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During November, the company budgeted for 7,710 units, but its actual level of activity was 7,730 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue				$	38.50
Direct labor	$	0		$	8.00
Direct materials		0			16.60
Manufacturing overhead		51,200			1.70
Selling and administrative expenses		23,600			0.30
Total expenses	$	74,800		$	26.60

Actual results for November:

Revenue	$	296,465
Direct labor	$	62,215
Direct materials	$	127,943
Manufacturing overhead	$	62,426
Selling and administrative expenses	$	25,874

The selling and administrative expenses in the planning budget for November would be closest to:

$24,877

$24,822

$25,917

$25,913