Ravesten Co uses a job order costing system. The company applies overhead to jobs on the basis of machine hours. For the current year, the company estimated that it would work 38,000 machine hours and incur $161,500 in manufacturing overhead cost. The following transactions were recorded for the year.

a. Raw Material Purchases $198,000

b. Raw materials requisitioned for production $190,000 (80% direct and 20% indirect)

c. Direct labor costs incurred $160,000

d. Indirect labor costs incurred $27,000

e. Sales Commissions incurred $36,000

f. Administrative Salaries Incurred $80,000

g. Heat, power, and water, costs incurred in the factory $42,000

h. Insurance Expenses $10,000 (90% relates to factory operations, and the rest to selling and administrative activities)

i. Advertising Expense incurred $ 50,000

j. Depreciation recorded for the year $60,000 (85% relates to manufacturing equipment and 15% relate to trucks used for distribution of finished products to customers)

k. The company maintains a distribution warehouse for its finished products at another location. The costs of operating the warehouse (total costs) were $200,000.

l. Manufacturing overhead cost was applied to production. The company recorded 40,000 machine hours for the year.

m. Sales for the year totaled $1,025,000

The companys records also show the following beginning and ending inventories

	Beginning Inv - 1/1/20XX	Ending Inv - 12/31/20XX
Raw Materials	$16,000	$24,000
Work In Progress	$10,000	$12,000
Finishing Goods	$30,000	$35,000

*Ignore under or over applied overhead in answering | Show all work*

What are the Selling and Administrative expenses incurred this period?