Morganton Company makes one product and it provided the following information to help prepare the master budget for its first four months of operations:

1. The budgeted selling price per unit is $70. Budgeted unit sales for June, July, August, and September are 9,100, 22,000, 24,000, and 25,000 units, respectively. All sales are on credit.
2. 40% of credit sales are collected in the month of the sale and 60% in the following month.
3. The ending finished goods inventory equals 20% of the following months unit sales.
4. The ending raw materials inventory equals 10% of the following months raw materials production needs. Each unit of finished goods requires 4 pounds of raw materials. The raw materials cost $2.50 per pound.
5. 40% of raw materials purchases are paid for in the month of purchase and 60% in the following month.
6. The direct labour wage rate is $12 per hour. Each unit of finished goods requires two direct labour-hours.
7. The variable selling and administrative expense per unit sold is $1.70. The fixed selling and administrative expense per month is $61,000.

1- What is the estimated total selling and administrative expense for July?