Hanson Manufacturing makes and sells blenders. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available:

Variable Cost Per Unit Sold Monthly Fixed Cost

Sales commissions $0.60 $ 6,000

Shipping 1.20

Advertising 0.30

Executive salaries 40,000

Depreciation on office equipment 8,000

Other 0.30 28,000

Expenses are paid in the month incurred. If the company has budgeted to sell 8,000 blenders in October, how much is the total budgeted variable selling and administrative expenses for October? (Answer: $19,200)