seatle cat is the wholesale distributor of a small recreational catamaran sailboat. management has prepared the following summary data to use in its preparation of its budgeted income statement. budgeted unit sales 375, selling price per unit $1,854, cost per unit $1,465, variable selling & administrative expensed (per year) $88,000, interest expense for the year $13,900. the total selling & administrative expenses will be?