Satechi Inc. bases its selling and administrative (S&A) expense budget on budgeted unit sales. The sales budget shows 4,000 units are planned to be sold in March. Budgeted variable S&A expense is $3.50 per unit and budgeted fixed S&A expense is $25,000 per month (which includes Satechi's only non-cash S&A expense, depreciation, equal to $4,000 per month). S&A expense reported on Satechi's March budgeted income statement should be: 0 $43,000 0 $35,000 0 $25,000 0 $39,000