Razmataz Company makes and sells umbrellas. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available:

Variable Cost

ItemPer Unit SoldMonthly Fixed Cost

Sales commissions$0.60$3,000

Shipping$1.20

Advertising$0.30

Depreciation on office equipment$4,000

Other operating expenses$0.35$34,000

Expenses are paid in the month incurred. If the company has budgeted to sell 2,000 umbrellas in October, how much is the total budgeted variable selling expenses for October?

Select one:

$4,900

$1,800

$41,000

$4,600