Manter Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 6,900 units, but its actual level of activity was 6,940 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June:

Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue		-		$	32.10
Direct labor	$	0		$	5.00
Direct materials		0			13.60
Manufacturing overhead		31,500			1.20
Selling and administrative expenses		23,700			0.70
Total expenses	$	55,200		$	20.50

Actual results for June:

Revenue	$	219,604
Direct labor	$	34,990
Direct materials	$	94,364
Manufacturing overhead	$	39,668
Selling and administrative expenses	$	29,888

The selling and administrative expenses in the planning budget for June would be closest to: