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Coronado Industries makes and sells umbrellas. 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: Expenses are paid in the month incurred. If the company has budgeted sales of 8000 umbrellas in October: what is the total budgeted variable selling and administrative expenses for October? \begin{tabular}{r} $23600 \\ $19200 \\ $22400 \\ \hline$107200 \end{tabular}