Single Corporation manufactures one product and has provided the following information to help prepare the master budget. Description Budgeted unit sales, April Variable selling and administrative expenses Fixed selling and administrative expenses Amount 12,000 units $4 per unit sold | $60,000 per month The estimated selling and administrative expense for April is closest to: OA. $60,000 $48,000 ac $108,000 OD. $72,000 Guitar Inc uses the number music lessons provided as its measure of activity. During April, the company budgeted for 350 music lessons, but its actual level of activity was 345 music lessons. Salary expense is a mixed cost of $5,200 per month plus $45 per music lesson. Salary expense in the planning (static) budget is closest to: $20,725 $20,950 $5,200 OD $15,750