Sewing Masters produces curtains. Each curtain sells for $40. The company plans to sell 257,000 curtains in the month of April. Sewing Masters salespeople earn a 6% commission on all sales and shipping costs are $2.59 per curtain. Administrative salaries total $118,000 annually, and advertising is $48,000 annually. What are the company's budgeted selling and administrative expenses for April?

A. $1,296,263

B. $1,282,430

C. $1,448,430

D. $679,463