Please find SELLING AND ADMINISTRATIVE expenese in the planning budget. Show Work!

Colbert manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 5,000 units, but its actual level of activity was 5,500 units. The company has provided the following data concerning the formulas to be used in its budgeting: The selling and administrative expenses in the planning budget for October would be closest to: A. $22,500 B. $32,500 C. $127,500 D. $20,000