Jupiter Company has the following information:

Month Budgeted Sales

January $76,000

February 85,000

March 100,000

April 79,000

Budgeted Operating Expenses Per Month

Wages $15,000

Advertising 12,000

Depreciation 3,000

Sales Commissions 4% of sales

All cash expenses are paid as incurred. What are the budgeted total cash disbursements for operating expenses in March?

A) $3,680

B) $30,000

C) $31,000

D) $34,000