October November December Budgeted S&A Expenses Salary Expense 44,000 44,500 45,000 Sales Commissions 58 of Sales 22,000 22,500 22,300 Insurance Expense 19,000 19,000 19,000 Rent 22,800 22,800 22,800 Depreciation on equipment 27,000 27,000 27,000 Utilities 2,800 3,000 3,200 Total Operating Expenses 137,600 138,800 139,300 Schedule of Cash Payments for SEA Expenses Salary Expense ? 44,500 ? 100% of Prior Month Sales 22,100 ? 2 Commissions Insurance Expense 19,000 19,000 19,000 Rent 2 2 22,800 100% of Prior Months Utilities 2,900 2 ? Expense Total Payments for SA Expenses ? 2 2 The amount of cash paid for S&A expenses during the month of November is