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: Item Variable Cost Per Unit Sold Monthly 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 and administrative expenses for October? A) $41,000 B) $4,600 C) $45,900 D) $4,900