Hilger, Inc. has prepared the operating budget for the first quarter of the year. The company forecasts sales of $70,000 in January, $80,000 in February, and $90,000 in March. Variable and fixed selling and administrative expenses are as follows: Variable Expenses: Power cost (25% of sales) Miscellaneous expenses: (5% of sales) Fixed Expenses: Salaries expense: $8,500 per month Rent expense: $5,800 per month Depreciation expense: $1,500 per month Power cost/fixed portion: $300 per month Miscellaneous expenses/fixed portion: $1,600 per month Calculate total budgeted selling and administrative expenses for the month of March. A. $38,700 B. $17,700 C. $44,700 OD. $41,700