Petrini Corporation makes one product and it provided the following information to help prepare the master budget for the next four $m$ operations:

a$.$ The budgeted selling price per unit is $$110.$ Budgeted unit sales for January, February, March, and April are $7,500,10,600,12,000,$a respectively. All sales are on credit.

b$.$ Regarding credit sales, $30\%$ are collected in the month of the sale and $70\%$ in the following month.

c$.$ The ending finished goods inventory equals $30\%$ of the following month's sales.

d$.$ The ending raw materials inventory equals $10\%$ of the following month's raw materials production needs. Each unit of finished goo pounds of raw materials. The raw materials cost $$4\mathrm{.}00$ per pound.

e$.$ Regarding raw materials purchases, $40\%$ are paid for in the month of purchase and $60\%$ in the following month.

f$.$ The direct labor wage rate is $$23\mathrm{.}00$ per hour. Each unit of finished goods requires $2\mathrm{.}6$ direct labor$-$hours.

g$.$ Manufacturing overhead is entirely variable and is $$8\mathrm{.}00$ per direct labor$-$hour.

h$.$ The variable selling and administrative expense per unit sold is $$1\mathrm{.}70.$ The fixed selling and administrative expense per month is $

The estimated selling and administrative expense for February is closest to: