Kapital, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $50, 000 in January, $60, 000 in February, and $70, 000 in March. Variable and fixed selling and administrative expenses are as follows: Variable Expenses: Power cost (30% of sales) Miscellaneous expenses: (10% of sales) Fixed Expenses: Salary expense: $6, 000 per month Salaries expense: $4, 000 per month Depreciation expense: $1, 400 per month Power cost/fixed portion: $800 per month Miscellaneous expenses/fixed portion: $1, 000 per month Calculate total selling and administrative expenses for the month of January. A. $41, 200 B. $20, 000 C. $33, 200 D. $37, 200